博碩士論文 etd-0615112-134757 詳細資訊


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姓名 邵聯安 (Lian-An Shao) 電子郵件信箱 E-mail 資料不公開
畢業系所 企業管理學系研究所(Business Management)
畢業學位 碩士(Master) 畢業時期 100學年第2學期
論文名稱(中) 審計委員會與高階主管薪酬及員工權益誘因之關係-以台灣科技業公司為例  
論文名稱(英) The relationship between audit committee and CEO compensation and equity incentives of employees-take technological firms in Taiwan as example
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    摘要(中) 近年來,國內外財報舞弊的事件屢見不鮮,越突顯公司治理的重要性。本研究擬探討審計委員會和高階主管薪酬及員工權益誘因之間的關係。本研究利用複迴歸的方式,以台灣上市櫃的科技業公司為樣本,涵蓋2005至2010年間的資料。本研究發現,獨立董事人數占審計委員會人員總數的比例和高階主管薪酬呈現正向的關係;獨立董事亦是其他公司經理人占審計委員會人員總數比例和高階主管薪酬之間的關係不顯著;審計委員會財務會計專家人數占審計委員會人員總數比例和高階主管薪酬之間呈現負向的關係。員工權益誘因和獨立董事人數占審計委員會人員總數的比例、獨立董事亦是其他公司經理人占審計委員會人員總數比例及審計委員會財務會計專家人數占審計委員會人員總數比例皆呈現不顯著的關係。
    摘要(英) Nowadays financial fraud scheme become more and more prevalent in public-traded companies in western and oriental countries. Many finance-related literatures realize and put stress on the importance of corporate governance. In this study, we would like to explore the relationship between audit committee and CEO compensation and equity incentives. We use multiple regression as methodology, take the public companies in technological field in Taiwan as sample from 2005 to 2010. We discover that, there is a positive relationship between the ratio of the number of independent directors divided by the audit committee members and the CEO compensation; there is no significant relationship between the ratio of the number of independent directors also serve as CEO directors in other firms divided by the audit committee members and the CEO compensation; there is a negative relationship between the ratio of the number of financial-accounting expertise divided by the audit committee members and the CEO compensation. And with regard to the equity incentives, there is no significant relationship between the ratio of the number of independent directors divided by the audit committee members, the ratio of the number of independent directors also serve as CEO directors in other firms divided by the audit committee members, the ratio of the number of financial-accounting expertise divided by the audit committee members and equity incentives.
    關鍵字(中)
  • 權益誘因
  • 高階主管薪酬
  • 獨立董事
  • 審計委員會
  • 公司治理
  • 關鍵字(英)
  • Independent directors
  • Audit committee
  • Equity incentives
  • CEO compensation
  • Corporate governance
  • 論文目次 第一章 緒論  1
    第一節  研究背景與動機 1
    第二節 研究目的 3
    第三節 研究架構及流程 4
    第二章 文獻探討 6
    第一節 代理理論之相關研究 6
    第二節 三階最適契約模型(Three-tier Optimal Contracting Model)之相關研究 9
    第三節 管理職權模型(Managerial Power Model)之相關研究 13
    第四節 高階主管薪酬之相關研究 17
    第五節 審計委員會及公司治理相關研究 20
    第三章 研究資料整理及研究假設 26
    第一節 研究資料說明 26
    第二節 變數定義 28
    第三節 研究假說 31
    第四節 研究模型 34
    第四章 實證結果與分析 37
    第一節 樣本敘述統計量分析 37
    第二節 實證結果分析 40
     之一 審計委員會獨立董事與高階主管薪酬及權益誘因之關係 40
     之二   審計委員會獨立董事與高階主管薪酬及權益誘因之關係(加入年度作為控制變數) 47
                之三   審計委員會獨立董事與高階主管薪酬及權益誘因之關係(將主要變數去除)      54
               之四   審計委員會獨立董事與高階主管薪酬及權益誘因之關係(去除主要變數且加入年度)61
               之五 審計委員會獨立董事與權益誘因之關係(以08年作分界分前後期)68
    第三節 小結 74
    第五章 研究結論及限制 78
    第一節 研究結論 78
    第二節 研究限制 83
    參考文獻 84
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    口試委員
  • 李清潭 - 召集委員
  • 高蘭芬 - 委員
  • 陳安琳 - 指導教授
  • 口試日期 2012-06-01 繳交日期 2012-06-15

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