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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳坤志 | zh_TW |
| dc.contributor.advisor | Kun-Chih Chen | en |
| dc.contributor.author | 童奕瑄 | zh_TW |
| dc.contributor.author | Yi Hsuan Tung | en |
| dc.date.accessioned | 2024-07-12T16:22:04Z | - |
| dc.date.available | 2024-07-13 | - |
| dc.date.copyright | 2024-07-12 | - |
| dc.date.issued | 2024 | - |
| dc.date.submitted | 2024-07-03 | - |
| dc.identifier.citation | References
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/93032 | - |
| dc.description.abstract | 儘管近年來有關財務績效與永續發展表現的研究如雨後春筍般湧現，卻尚無法就兩者之間的關聯性達成一致的定論。本研究以2017年至2022年期間的美國公司資料作為樣本，以MSCI及Refinitiv兩大ESG評比機構的評分作為衡量永續績效的指標，加入不同型態的高階管理人薪酬當作中介效應，分析財務績效與永續發展表現的關係。研究結果顯示，當高階管理人的薪酬中，股票、選擇權或股票與選擇權（即權益）所佔比例高於中位數時，隨著財務績效的提升，相對於佔比低於中位數的公司，能夠帶來更大的企業永續績效。 | zh_TW |
| dc.description.abstract | Despite the abundance of research on the relationship between financial performance and sustainable development, a consensus on their correlation has yet to be reached. This study utilizes data from U.S. companies between 2017 and 2022 as the sample, with ESG ratings from two major institutions, MSCI and Refinitiv, serving as indicators of sustainability performance. By incorporating various types of executive compensation as a mediating factor, the study examines the relationship between financial performance and sustainable development performance. The results indicate that when the proportion of stock, option, or equity-based compensation in executive compensation exceeds the median, an improvement in financial performance leads to a greater enhancement in corporate sustainability performance compared to companies with proportions below the median. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2024-07-12T16:22:03Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2024-07-12T16:22:04Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | Contents
謝辭 I 中文摘要 II ABSTRACT III CONTENTS IV LIST OF FIGURES V LIST OF TABLES VI INTRODUCTION 1 1. RESEARCH MOTIVATION 1 2. RESEARCH OBJECTIVES 3 3. RESEARCH PROCESS AND PAPER STRUCTURE 4 LITERATURE REVIEW 6 1. RESEARCH HYPOTHESES 13 2. RESEARCH DESIGN AND VARIABLE DEFINITIONS 16 3. DATA SOURCES AND SAMPLE SELECTION 29 EMPIRICAL RESULTS AND ANALYSIS 31 1. DESCRIPTIVE STATISTICS 31 3. REGRESSION MODEL RESULTS ANALYSIS 38 ADDITIONAL TEST AND SENSITIVITY ANALYSIS 52 CONCLUSION AND RECOMMENDATIONS 56 1. RESEARCH CONCLUSIONS AND RECOMMENDATIONS 56 2. RESEARCH LIMITATIONS AND RECOMMENDATIONS 58 REFERENCES 60 APPENDIX 66 | - |
| dc.language.iso | en | - |
| dc.title | 公司財務績效與企業永續績效的關係： 論董事會特徵與經理人薪酬制度的作用 | zh_TW |
| dc.title | Company Financial Performance and Corporate ESG Performance：The Role of Board Characteristics and Executive Compensation | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 112-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 陳思帆;吳菊華 | zh_TW |
| dc.contributor.oralexamcommittee | Szu-Fan Chen;Chu-Hua Wu | en |
| dc.subject.keyword | 企業永續經營,高階管理人薪酬,企業永續績效,公司財務績效,董事會特性,經理人特徵, | zh_TW |
| dc.subject.keyword | ESG,Executive Compensation,Corporate Sustainability,Financial Performance,Board Traits,Executive Characteristics, | en |
| dc.relation.page | 66 | - |
| dc.identifier.doi | 10.6342/NTU202401493 | - |
| dc.rights.note | 同意授權(限校園內公開) | - |
| dc.date.accepted | 2024-07-04 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| dc.date.embargo-lift | 2026-07-03 | - |
| 顯示於系所單位： | 會計學系 | |
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