Title page for etd-0615112-134757


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URN etd-0615112-134757
Author Lian-An Shao
Author's Email Address No Public.
Statistics This thesis had been viewed 5340 times. Download 363 times.
Department Business Management
Year 2011
Semester 2
Degree Master
Type of Document
Language zh-TW.Big5 Chinese
Title The relationship between audit committee and CEO compensation and equity incentives of employees-take technological firms in Taiwan as example
Date of Defense 2012-06-01
Page Count 113
Keyword
  • Independent directors
  • Audit committee
  • Equity incentives
  • CEO compensation
  • Corporate governance
  • Abstract 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.
    Advisory Committee
  • Chin-Tarn Lee - chair
  • Lan-Feng Kao - co-chair
  • An-Lin Chen - advisor
  • Files
  • etd-0615112-134757.pdf
  • Indicate in-campus at 5 year and off-campus access at 5 year.
    Date of Submission 2012-06-15

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