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  1. NTU Theses and Dissertations Repository
  2. 管理學院
  3. 會計學系
請用此 Handle URI 來引用此文件: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/95640
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dc.contributor.advisor林修葳zh_TW
dc.contributor.advisorHsiou-Wei Linen
dc.contributor.author黃心怡zh_TW
dc.contributor.authorHsin-Yi Huangen
dc.date.accessioned2024-09-15T16:15:46Z-
dc.date.available2024-09-16-
dc.date.copyright2024-09-14-
dc.date.issued2023-
dc.date.submitted2024-08-13-
dc.identifier.citationAtif Ikram, Zhichuan (Frank) Li, Dylan Minor. CSR-Contingent Executive Compensation Contracts. Journal of Banking & Finance, Volume 151, 2023.
Bradford Cornell and Alan C. Shapiro. Corporate Stakeholders and Corporate Finance. Financial Management, Volume 16, No. 1, pages 5-14, 1987.
Bryan Hong, Zhichuan Li & Dylan Minor. Corporate Governance and Executive Compensation for Corporate Social Responsibility. Journal of Business Ethics, Volume 136, pages 199-213, 2016.
Charles W. L. Hill, Thomas M. Jones. Stakeholder-Agency Theory. Journal of Management Studies, Volume 29, Issue 2, pages 131-154, 1992.
Camélia Radu & Nadia Smaili. Alignment Versus Monitoring: An Examination of the Effect of the CSR Committee and CSR-Linked Executive Compensation on CSR Performance. Journal of Business Ethics, Volume 180, pages 145-163, 2022.
Hamid Mehran. Executive Compensation Structure, Ownership, and Firm Performance. Journal of Financial Economics, Volume 38, Issue 2, Pages 163-184, June 1995.
Henri Servaes and Ane Tamayo. The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness. Management Science, Volume 59, Issue 5, pages 1045-1061, 2013.
Lois Schafer Mahoney & Linda Thorne. Corporate Social Responsibility and Long-Term Compensation: Evidence from Canada. Journal of Business Ethics, Volume 57, pages 241-253, 2005.
Lois Schafer Mahoney & Linda Thorn. An Examination of the Structure of Executive Compensation and Corporate Social Responsibility: A Canadian Investigation. Journal of Business Ethics, Volume 69, pages 149-162, 2006.
Michael C. Jensen, William H. Meckling. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, Volume 3, Issue 4, pages 305-360, 1976.
Ming Jian, Kin-Wai Lee. CEO Compensation and Corporate Social Responsibility. Journal of Multinational Financial Management, Volume 29, pages 46-65, 2015.
Ye Cai, Hoje Jo & Carrie Pan. Vice or Virtue? The Impact of Corporate Social Responsibility on Executive Compensation. Journal of Business Ethics, Volume 104, pages 159-173, 2011.
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dc.identifier.urihttp://tdr.lib.ntu.edu.tw/jspui/handle/123456789/95640-
dc.description.abstract本研究探討美國企業受評定環境保護、社會責任、公司治理三變數總分數與各自分數與高階經理人獎酬組成之關聯,其中之四個關鍵組成部分:短期獎酬-薪資與獎金、中期獎酬-股票、長期獎酬-選擇權以及長期獎酬-股票。實證結果顯示,本研究判斷之短、中、長期之獎酬比重差異對企業未來之ESG有顯著之解釋效果。zh_TW
dc.description.abstractThis study explores the association between total ESG scores as well as the respective Environmental, Social, and Governance scores of U.S. companies assessed and the compensation structure of senior managers in their companies. This study identifies four compensation components for senior managers, short-term compensation-salary and bonus, medium-term compensation-stocks, long-term rewards-options, and long-term rewards-shares. Empirical results show that the composition namely, the structure of short, medium, and long-term rewards has a significant explanatory power on ESG.en
dc.description.provenanceSubmitted by admin ntu (admin@lib.ntu.edu.tw) on 2024-09-15T16:15:46Z
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dc.description.provenanceMade available in DSpace on 2024-09-15T16:15:46Z (GMT). No. of bitstreams: 0en
dc.description.tableofcontents謝辭 i
摘要 ii
Abstract iii
表次 iv
第一章 緒論 1
第二章 文獻探討及假說推理 2
2.1高階經理人獎酬之組成與結構概念 2
2.2高階經理人獎酬結構與企業永續發展的理論關聯 2
2.3假說推理 3
第三章 研究方法 4
3.1研究範圍和對象 4
3.2數據來源 4
3.3實證模型與變數定義 4
第四章 實證結果 8
4.1敘述性統計分析 8
4.2相關係數分析 9
4.3迴歸實證結果分析 9
第五章 結論與建議 19
5.1結論 19
5.2建議 19
參考文獻 21
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dc.language.isozh_TW-
dc.subject社會責任zh_TW
dc.subject公司治理zh_TW
dc.subject企業永續發展zh_TW
dc.subject環境保護zh_TW
dc.subject獎酬制度zh_TW
dc.subjectCorporate Sustainable Developmenten
dc.subjectCompensation Structureen
dc.subjectEnvironmentalen
dc.subject Socialen
dc.subject and Governanceen
dc.title高階經理人獎酬結構與企業永續發展之關聯zh_TW
dc.titleThe Relationship between the Compensation Structure of Senior Managers and the Sustainable Development of Companiesen
dc.typeThesis-
dc.date.schoolyear112-2-
dc.description.degree碩士-
dc.contributor.oralexamcommittee柯文乾;黃承祖zh_TW
dc.contributor.oralexamcommitteeWen-Chyan Ke;Cheng-Tsu Huangen
dc.subject.keyword獎酬制度,環境保護,企業永續發展,社會責任,公司治理,zh_TW
dc.subject.keywordCompensation Structure,Environmental, Social, and Governance,Corporate Sustainable Development,en
dc.relation.page22-
dc.identifier.doi10.6342/NTU202404226-
dc.rights.note未授權-
dc.date.accepted2024-08-13-
dc.contributor.author-college管理學院-
dc.contributor.author-dept會計學系-
顯示於系所單位:會計學系

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