請用此 Handle URI 來引用此文件：
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/67285完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳彥行(Yan-Shing Chen) | |
| dc.contributor.author | Yu-Chi Lin | en |
| dc.contributor.author | 林郁琪 | zh_TW |
| dc.date.accessioned | 2021-06-17T01:26:31Z | - |
| dc.date.available | 2027-08-01 | |
| dc.date.copyright | 2017-08-24 | |
| dc.date.issued | 2017 | |
| dc.date.submitted | 2017-08-07 | |
| dc.identifier.citation | Akyol, A.C., P. Verwijmeren, 2013. Human capital costs, firm leverage, and unemployment rates. Journal of Financial Intermediation 22, 464-481.
Anderson, M., Banker, R., Ravindran, S., 2000. Executive compensation in the information technology industry. Management Science 46, 530-547 Berk, J., Stanton, R., Zechner, J., 2010. Human capital, bankruptcy and capital structure. Journal of Finance 65, 891-925. Chemmanur, T. J., Cheng, Y., Zhang, T., 2013. Human capital, capital structure, and employee pay: an empirical analysis. Journal of Financial Economics 110, 478-502. Hanka, G., 1998. Debt and the terms of employment. Journal of Financial Economics 48, 245-282. Perotti, E., Spier, K., 1993. Capital structure as a bargaining tool: The role of leverage in contract renegotiation. American Economic Review 83, 1131-1141. Titman, S., 1984. The effect of capital structure on a firm’s liquidation decision. Journal of Financial Economics 13, 137-51. Titman, S., Wessels, R., 1988. The determinants of capital structure choice. Journal of Finance 43, 1-19. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/67285 | - |
| dc.description.abstract | 本論文探討台灣上市櫃公司於2008年至2015年間，公司舉債程度對薪資的影響。研究發現公司舉債程度越高，員工薪資越低，但對管理階層薪酬較無影響。舉債程度與員工薪資的負相關在研發比率高的公司及傳產業較不顯著，但在金融海嘯期間較顯著。本文結果支持台灣公司傾向於利用負債來壓低員工的薪資。 | zh_TW |
| dc.description.abstract | The paper focuses on the relation between leverage and either managerial wage or average employee wage, using the sample consisting of all the listed firms but excluding financial firm in TEJ database from 2008 to 2015. The results show there is a negative relation between firm leverage and average employee wage in Taiwan, but no significant relation between leverage and managerial compensation. The negative effect of leverage on average employee wage will be weaker in firms with higher R&D ratio and in nontechnology firms, but will be stronger during the periods of financial crisis. The results of this paper imply that in Taiwan a high leverage ratio helps employers to gain bargaining advantage over employees when negotiating wage. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-17T01:26:31Z (GMT). No. of bitstreams: 1 ntu-106-R04723011-1.pdf: 839566 bytes, checksum: 92aa4e83e02da7ea359f657209abd797 (MD5) Previous issue date: 2017 | en |
| dc.description.tableofcontents | Table of Contents
誌謝 ii 摘要 iii Abstract iv 1 Introduction 1 2 Hypothesis Development 2 3 Data and Methodology 3 3.1 Sample Construction 3 3.2 Summary Statistics 5 4 Empirical Results for Leverage and Wage 6 4.1 Main Results 6 4.2 Cross-Sectional Variation 7 4.2.1 R&D Ratio 7 4.2.2 Technology Firms versus Nontechnology Firms 8 4.2.3 During the Financial Crisis 10 5 Conclusion 11 References 13 | |
| dc.language.iso | en | |
| dc.subject | 負債比率 | zh_TW |
| dc.subject | 管理階層薪酬 | zh_TW |
| dc.subject | 員工薪資 | zh_TW |
| dc.subject | 失業成本 | zh_TW |
| dc.subject | 人力資本 | zh_TW |
| dc.subject | managerial compensation | en |
| dc.subject | leverage ratio | en |
| dc.subject | employee wage | en |
| dc.subject | unemployment risk | en |
| dc.subject | human capital | en |
| dc.title | 企業舉債程度對管理階層薪酬及員工薪資之影響 | zh_TW |
| dc.title | The Impact of Leverage on Managerial Compensation and Employee’s Wage: Evidence from Taiwan | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 105-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 陳宗岡(Zong-Gang Chen),盧嘉梧(Chia-Wu Lu) | |
| dc.subject.keyword | 負債比率,管理階層薪酬,員工薪資,失業成本,人力資本, | zh_TW |
| dc.subject.keyword | leverage ratio,managerial compensation,employee wage,unemployment risk,human capital, | en |
| dc.relation.page | 19 | |
| dc.identifier.doi | 10.6342/NTU201702424 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2017-08-08 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 財務金融學研究所 | zh_TW |
| 顯示於系所單位： | 財務金融學系 | |
文件中的檔案：
| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| ntu-106-1.pdf 未授權公開取用 | 819.89 kB | Adobe PDF |
系統中的文件，除了特別指名其著作權條款之外，均受到著作權保護，並且保留所有的權利。