頁籤選單縮合
題名 | 董事會治理、高階經營團隊薪酬、外國機構投資人持股對員工穩定度之影響=Board of Directors Governance, Senior Management Team Compensation, Foreign Institutional Investors Holding Shares on the Influence of the Degree of Staff Stability |
---|---|
作者 | 許文西; 書柔涵; Hsu, Lydia Wen-hsi; Shu, Rou-harn; |
期刊 | 青年企業管理評論 |
出版日期 | 20140000 |
卷期 | 2014特刊 2014[民103] |
頁次 | 頁329-354 |
分類號 | 553.97 |
語文 | chi |
關鍵詞 | 董事會治理; 高階經營團隊薪酬; 外國機構投資人持股; 員工穩定度; Board governance; Top management team salaries; Foreign institutional investor ownership; Staff stability; |
中文摘要 | 公司治理是世界各國企業健全制度並永續經營之關鍵成功因素,員工係企業長期發展最重要之資產。 企業公司治理機制對於員工穩定度具有相當影響程度,然而國內研究仍相當缺乏此議題的探討。 因此,本研究以台灣經濟新報資料庫與公開資訊觀測站資料庫為資料來源,蒐集台灣上市公司為研 究樣本。研究期間選取以 2009 年至 2012 年,共計 4 年度。 運用敘述性統計分析、Pearson 相關係數分析與多元迴歸分析。本研究旨在探討董事會治理構面(獨 立董事席次比率、董監事股權質押比率、董事長兼任總經理參與管理、董監事持股比率)、高階經營團隊 薪酬構面(薪資、退職金、獎金及特支費、現金股利、股票股利、員工認股權) 及外國機構投資人持股構 面(外國法人持股比率)與員工穩定度之間的解釋程度及預測關聯,故採用多元迴歸來進行樣本變數間之 分析及研究。 研究結果發現獨立董事席次比率越高,員工穩定度愈低;董事長兼任總經理(CEO)參與管理越高, 員工穩定度越低。 |
英文摘要 | Corporate governance is a critical success factor in business world and sustainable management of the sound system , the most important assets of the enterprise long-term development department staff . Corporate governance mechanism for the stability of the staff has a considerable degree of influence , however, is still quite lacking domestic research to explore this issue. Therefore , this study Taiwan Economic Journal database and MOPS database as the data source for the study of Taiwan's listed companies to collect samples. Select to study period 2009-2012 , a total of four years. Analyzed using descriptive statistics , Pearson correlation coefficient analysis and multiple regression analysis . This study aimed to explore the dimensions of board governance (independent director seats ratio , equity pledge ratio of directors and supervisors , CEO duality involved in the management , directors' shareholding ratio ) , high-level management team remuneration dimensions ( salary , superannuation , bonuses and special expenses , cash dividends , stock dividends , employee stock options ) and foreign institutional investors holdings dimensions ( foreign institutional ownership ratio ) to explain the degree of stability and association predicted between employees , so the use of multiple regression to sample analysis and research between the variables. The results showed that the higher the ratio of independent directors , the lower the stability of the staff ; CEO duality (CEO) to participate in the higher management , the lower the stability of the employees. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。