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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/123456789/70323
完整後設資料紀錄
DC 欄位值語言
dc.contributor.advisor李艷榕(Yen-Jung Lee)
dc.contributor.authorYu-Hsiang Chiangen
dc.contributor.author江育祥zh_TW
dc.date.accessioned2021-06-17T04:25:51Z-
dc.date.available2020-08-19
dc.date.copyright2018-08-19
dc.date.issued2018
dc.date.submitted2018-08-14
dc.identifier.citation第六章、參考文獻
一、中文參考文獻
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辜秋屏, 1997,「高階主管酬勞公司經營績效之實證研究」,國立台灣大學會計
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蘇薇, 1998, 「高階主管薪酬、所有權結構對公司經營績效之影響」,國立雲
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李孟燕, 2003,「產品市場特性、經理人薪酬差距與公司績效之研究:從競賽理
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鐘玓珍, 2004,「 經理人薪酬差距與相互合作性、科技密集程度對組織績效影
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陳靜香, 2005, 「 企業經營績效、所有權結構與總經理酬勞間之內生性關係」 ,
國立中山大學財務管理研究所在職專班碩士論文。
李佳玲, 2005,「不確定性、高階經理人報償差距與公司績效之關聯性:競賽理
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陳麗君, 2008,「集團企業經理人薪酬與企業經營績效關係」, 國立雲林科技大
學企業管理研究所碩士論文。
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Y.-F. Lin et al. / Journal of Business Research 66 (2013) p.585–592
dc.identifier.urihttp://tdr.lib.ntu.edu.tw/jspui/handle/123456789/70323-
dc.description.abstract本研究係根據競賽理論和行為理論對於企業薪酬差距的不同觀點為理論基礎,來研究組織內部高階管理階層中受到性別和研發密集程度調節後對組織績效的關係。本研究從Execucomp中的COMPUSTAT資料庫中蒐集到美國3661家公司為研究對象,研究期間為1992年到2016年共25年。實證結果發現,當公司內部高階管理階層中有女性經理人存在,團隊的組織特性較符合行為理論的觀點,當公司內部的薪酬差距越小,公司整體的績效表現較佳;而當科技密集程度越高的企業,若其高階管理階層之間的薪酬差距越大,組織績效表現也會越差,此結果也證實了行為理論中所提及當企業組織之間的相互合作協調性越高的企業,提高薪差之差距並不利於組織績效的發展。本研究期望能給予未來的企業管理當局在思考和評估公司的薪酬策略時,對於組織整體績效的發展有更全面性的參考方向。zh_TW
dc.description.abstractThis research is based on the tournament theory and behavioral theory on the compensation gap of the enterprise. The purpose of the study is to investigate the influence of gender and R&D intensity on firm performance in the Top Management Team ( TMT ). Using 3,661 companies from Execucomp for a total of 25 years from 1992 to 2016, this study shows that when there are female managers in the TMT of the company, the relation between compensation gap and organizational performance is more consistent with the prediction made by the behavioral Theory. That is, a smaller compensation gap is associated with better overall firm performance. This study also finds that the compensation gap is negatively associated with firm performance for firms with higher R&D intensity. This result is consistent with the prediction made by the Behavioral Theory, which says that increasing the compensation gap in the TMT is disadvantageous to firm performance for firms that require higher coordination within the organization. This study shed light on how to design compensation strategies to motivate better firm performance.en
dc.description.provenanceMade available in DSpace on 2021-06-17T04:25:51Z (GMT). No. of bitstreams: 1
ntu-107-R01722038-1.pdf: 2995500 bytes, checksum: 26ee1f4285133652df22f287a9a63cd5 (MD5)
Previous issue date: 2018
en
dc.description.tableofcontents目錄
第一章、緒論 1
第二章、文獻回顧 5
第一節、薪酬差距與競賽理論 5
第二節、薪酬差距與行為理論 7
第三節、薪酬差距與性別的影響 8
第四節、薪酬差距與科技密集度 10
第三章、研究設計 12
第一節、研究架構 12
第二節、實證假說模型建立 12
第三節、實證模型及變數衡量 14
第四節、樣本選取與資料來源 17
第五節、 資料分析方法 18
第四章、實證結果 19
第一節、敘述統計分析 19
第二節、實證結果分析 20
第三節、敏感性分析 25
第五章、研究結論與建議 28
第一節、研究結論 28
第二節、研究限制 29
第三節、研究建議 30
第六章、參考文獻 31
dc.language.isozh-TW
dc.title性別和研發密集程度對薪酬差距與組織績效間之影響zh_TW
dc.titleEmpirical Research on the Influence of Gender and R&D Intensity on the Association between Compensation Gap and Organizational Performance.en
dc.typeThesis
dc.date.schoolyear106-2
dc.description.degree碩士
dc.contributor.oralexamcommittee廖芝嫻(Chih-Hsien Liao),尤琳蕙(Lin-Hui Yu)
dc.subject.keyword薪酬差距,性別,研發密集度,競賽理論,行為理論,zh_TW
dc.subject.keywordCompensation gap,Gender,R&D intensity,Tournament Theory,Behavioral Theory,en
dc.relation.page36
dc.identifier.doi10.6342/NTU201803451
dc.rights.note有償授權
dc.date.accepted2018-08-15
dc.contributor.author-college管理學院zh_TW
dc.contributor.author-dept會計學研究所zh_TW
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