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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 吳淑鈴(Shu-Ling Wu) | |
| dc.contributor.author | Jia-Yun Fu | en |
| dc.contributor.author | 傅家芸 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:44:43Z | - |
| dc.date.available | 2022-02-21 | |
| dc.date.available | 2022-11-24T03:44:43Z | - |
| dc.date.copyright | 2022-02-21 | |
| dc.date.issued | 2022 | |
| dc.date.submitted | 2022-02-07 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/81349 | - |
| dc.description.abstract | 自2017年度起，美國證券交易委員會要求上市公司揭露CEO薪酬與員工薪酬中位數之比率，稱為薪酬比率，而公司擁有許多調整之彈性，亦可額外自願揭露其他薪酬比率相關資訊。該規定引起社會大眾之關注，高薪酬比率可能使得員工產生較負面的觀感，投資者亦可能認為高比率為公司內部薪酬制度不太公平之證據。故本文以多面向探討薪酬比率與員工關係相關企業社會責任之關聯性，並以標準普爾1500指數之公司為樣本進行迴歸實證分析。 研究結果發現企業社會責任與薪酬比率呈現負相關，亦即較重視與員工關係相關之企業社會責任之公司，其會有低之薪酬比率、較低之CEO薪酬及較高的員工薪資中位數；另外，本研究亦發現較重視企業社會責任之公司於薪酬比率偏高時，相對較不重視企業社會責任之公司，會增加其自願揭露程度，並且於往後年度更可能調降薪酬比率。這些結果皆代表較重視與員工關係之公司會更在意員工對於薪酬比率揭露高低之想法。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:44:43Z (GMT). No. of bitstreams: 1 U0001-2101202211214200.pdf: 2119652 bytes, checksum: d4b49cb9c29a799c4e7beef0b1a25b02 (MD5) Previous issue date: 2022 | en |
| dc.description.tableofcontents | 口試委員會審定書 I 謝辭 II 摘要 III ABSTRACT IV 目錄 V 表目錄 VI 圖目錄 VII 第一章 緒論 1 第一節 研究介紹 1 第二節 研究流程及架構 4 第二章 文獻探討 5 第一節 薪酬比率之揭露 5 第二節 有關員工之企業社會責任 8 第三節 企業社會責任和薪酬之關聯性 10 第三章 研究方法 12 第一節 研究假說 12 第二節 樣本選取 15 第三節 變數衡量 17 第四節 研究設計 21 第四章 實驗結果 24 第一節 敘述性統計 24 第二節 迴歸結果 27 第三節 穩健性測試 33 第五章 結論及建議 38 第一節 研究結論 38 第二節 研究限制與建議 38 參考文獻 39 附錄 43 | |
| dc.language.iso | zh-TW | |
| dc.subject | 員工關係 | zh_TW |
| dc.subject | 企業社會責任 | zh_TW |
| dc.subject | 薪酬比率 | zh_TW |
| dc.subject | Pay Ratio | en |
| dc.subject | Employee Relationship | en |
| dc.subject | Corporate Social Responsibility | en |
| dc.title | 企業社會責任與薪酬比率揭露之關聯性 | zh_TW |
| dc.title | Relationship between Corporate Social Responsibility and Pay Ratio Disclosure | en |
| dc.date.schoolyear | 110-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.coadvisor | 黃祥宇(Xiang-Yu Huang),(Yung-Chih Lien) | |
| dc.contributor.oralexamcommittee | 洪聖閔,廖芝嫻 | |
| dc.subject.keyword | 薪酬比率,企業社會責任,員工關係, | zh_TW |
| dc.subject.keyword | Pay Ratio,Corporate Social Responsibility,Employee Relationship, | en |
| dc.relation.page | 44 | |
| dc.identifier.doi | 10.6342/NTU202200138 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2022-02-09 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
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