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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 辛炳隆 | |
dc.contributor.author | Chien-Cheng Hsieh | en |
dc.contributor.author | 謝建成 | zh_TW |
dc.date.accessioned | 2021-06-08T06:56:39Z | - |
dc.date.copyright | 2009-07-29 | |
dc.date.issued | 2009 | |
dc.date.submitted | 2009-07-23 | |
dc.identifier.citation | 中文部分:
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/25887 | - |
dc.description.abstract | 本研究使用了2007年台灣經濟新報資料庫中之台灣高科技電子產業,利用近似無相關迴歸法探討利潤分享制度在企業中的施行,對於員工生產力與企業盈餘的影響性,分別驗證生產力效果與稀釋效果兩者間之關係。
實證結果顯示,台灣高科技電子產業在施行利潤分享制度後,就生產力效果方面,不論在員工生產力亦或企業盈餘兩者間,利潤分享制度皆存在著生產力效果,且現金分紅之生產力效果大於股票分紅。而在稀釋效果方面,企業在施行利潤分享制度後,在將盈餘分配給予員工的過程中,將會使得企業盈餘下降,實證結果指出,企業發放大量股票分紅給予員工後,將會使得股票分紅對於企業盈餘的提升程度小於其對於員工生產力的提升程度,產生了稀釋效果;反之,在現金分紅方面,則無觀察到此現象。 | zh_TW |
dc.description.abstract | This research used Taiwan high-tech electron industry in 2007 in Taiwan Economic Journal, used Seemingly Unrelated Regression to discuss the profit sharing system in enterprise's execution to generate the relationship between productivity effect and dilute effect.
The research result showed that Taiwan high-tech electron industry after execution profit sharing system. In productivity effect, no matter in employee’s productivity or enterprise’s earning will have productivity effect, and the influence of cash bonus is bigger than the stock bonus. The Other side in dilute effect, the firm used profit sharing system that will decrease the enterprise’s earning. The research result showed that the stock bonus will have dilute effect, the cash bonus will not have the dilute effect. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T06:56:39Z (GMT). No. of bitstreams: 1 ntu-98-R96341040-1.pdf: 995471 bytes, checksum: 62cc51772bba63c5457aa50274757bac (MD5) Previous issue date: 2009 | en |
dc.description.tableofcontents | 口試委員審定書 i
誌 謝 ii 摘要 iii Abstract iv 圖目錄 vi 表目錄 vii 壹、緒論 1 第一節 研究動機與目的 1 第二節 研究流程 3 第三節 章節安排 4 貳、文獻回顧 5 第一節 利潤分享制度介紹 5 第二節 利潤分享制度對員工生產力之影響 11 第三節 利潤分享制度對企業盈餘之影響 19 参、研究方法 28 第一節、研究架構與研究假說 28 第二節、樣本資料與變數定義 30 第三節、研究方法與實證模型 34 肆、實證研究分析 39 第一節、敘述統計分析 39 第二節、相關分析 41 第三節、利潤分享制度之生產力效果 44 第四節、利潤分享制度之稀釋效果 47 伍、結論與建議 51 第一節、研究結論 51 第二節、檢討與建議 55 參考文獻 56 | |
dc.language.iso | zh-TW | |
dc.title | 利潤分享制度生產力效果與稀釋效果之探討
-近似無相關迴歸法應用 | zh_TW |
dc.title | Productivity Effect and Dilute Effect of Profit Sharing Plan
- An Application of Seemingly Unrelated Regression | en |
dc.type | Thesis | |
dc.date.schoolyear | 97-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 劉念琪,黃家齊 | |
dc.subject.keyword | 利潤分享制度,現金分紅,股票分紅,生產力效果,稀釋效果,近似無相關迴歸法, | zh_TW |
dc.subject.keyword | profit sharing plan,cash bonus,stock bonus,productivity effect,dilute effect,Seemingly Unrelated Regression, | en |
dc.relation.page | 61 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2009-07-23 | |
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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