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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 辛炳隆(Ping-Lung Hsin) | |
| dc.contributor.author | Jen-Hsun Chen | en |
| dc.contributor.author | 陳仁勛 | zh_TW |
| dc.date.accessioned | 2021-06-08T04:38:28Z | - |
| dc.date.copyright | 2009-08-20 | |
| dc.date.issued | 2009 | |
| dc.date.submitted | 2009-08-15 | |
| dc.identifier.citation | 中文部分
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/23029 | - |
| dc.description.abstract | 本論文主要目的，除在探討台灣金融服務業董事酬勞之發放及董事持股比例的提高，是否有助於提升企業的經營績效外，也將驗證董事持股比例在酬勞對組織績效之影響的干擾效果是否存在。
本論文研究對象是43家台灣上市、上櫃金融服務業廠商。本研究以這些廠商2002至2006年當年度平均董事酬勞與前一年度財務績效進行相關分析，得出每一家廠商的相關係數作為本研究董事酬勞誘因機制之自變數。經由迴歸分析得到以下結論： 1.董事酬勞誘因機制對組織績效有正向影響。 2.董事持股比例對組織績效既無直接影響，也未顯著干擾誘因機制對組織績效的影響。 另外，本研究結果發現，外部董事比率對組織財務績效有顯著負向影響，係由於金融服務業管理階層易尋求外部董事為其政策背書，並未實際發揮獨立董事應有之功能。因此，未來應加強落實相關規定，以有效提高公司治理之成效。 | zh_TW |
| dc.description.abstract | This thesis examines two research issues. First is whether increasing the compensation and ownership stake of directors of financial services firms in Taiwan helps a firm's operating performance. The second is whether the impact of director compensation on operating performance is affected by the size of their ownership stake.
The research presented in this thesis focuses on 43 financial services firms listed on the Taiwan Stock Exchange and the GreTai Securities Market. The data used in this thesis compares current-year compensation versus previous-year operating performance for each year in the period 2002-2006 to obtain coefficients for each financial services firm. These are then used as independent variables for study of the compensation incentive mechanism. The empirical results show that 1. The compensation incentive mechanism is positively associated with operating performance. 2. Impact of the ownership stake on operating performance is not direct and does not significantly affect the impact of the compensation incentive mechanism on operating performance. In addition, this thesis finds that the proportion of independent directors has a significant negative association with operating performance. The directors of financial services firms tend to find external directors who will support their policies, therefore external directors fail to function as independent directors. Therefore, financial services firms should strengthen their internal rules to improve corporate governance. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T04:38:28Z (GMT). No. of bitstreams: 1 ntu-98-P96341013-1.pdf: 359918 bytes, checksum: ec907041312457fb4a58c86152af08de (MD5) Previous issue date: 2009 | en |
| dc.description.tableofcontents | 口試委員會審定書 i
誌謝 ii 中文摘要 iii 英文摘要 iv 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究流程與章節安排 3 第二章 文獻探討 5 第一節 代理理論 5 第二節 董事酬勞對組織財務績效之影響 10 第三節 董事持股比例對組織財務績效之影響 15 第四節 董事持股比例在董事酬勞誘因機制對組織績效影響之干擾效果 21 第三章 研究方法 23 第一節 研究架構與假設 23 第二節 研究對象與資料來源 25 第三節 變數衡量與研究分析方法 25 第四章 實證結果與分析 28 第一節 敘述性統計分析 28 第二節 相關性分析 29 第三節 多元迴歸分析 31 第五章 結論與建議 37 第一節 結論 37 第二節 研究限制 37 第三節 研究建議 38 參考文獻 39 | |
| dc.language.iso | zh-TW | |
| dc.subject | 酬勞誘因機制 | zh_TW |
| dc.subject | 董事酬勞 | zh_TW |
| dc.subject | 董事持股 | zh_TW |
| dc.subject | 公司績效 | zh_TW |
| dc.subject | 金融服務業 | zh_TW |
| dc.subject | Compensation | en |
| dc.subject | compensation incentive mechanism | en |
| dc.subject | financial services firms | en |
| dc.subject | operating performance | en |
| dc.subject | ownership stake | en |
| dc.title | 台灣金融服務業董事酬勞及持股比例對組織財務績效之影響 | zh_TW |
| dc.title | Impact of the Compensation and Ownership Stake of Directors on the Operating Performance of Financial Services Firms in Taiwan | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 97-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 陳世哲(Shyh-Jer Chen),劉念琪 | |
| dc.subject.keyword | 董事酬勞,董事持股,公司績效,金融服務業,酬勞誘因機制, | zh_TW |
| dc.subject.keyword | Compensation,ownership stake,operating performance,financial services firms,compensation incentive mechanism, | en |
| dc.relation.page | 47 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2009-08-17 | |
| dc.contributor.author-college | 社會科學院 | zh_TW |
| dc.contributor.author-dept | 國家發展研究所 | zh_TW |
| 顯示於系所單位： | 國家發展研究所 | |
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