查詢結果分析
來源資料
頁籤選單縮合
題名 | 公司治理對員工穩定度之影響=Impact on the Stability of the Staff of the Corporate Governance |
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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 | 7:2 2014[民103] |
頁次 | 頁39-71 |
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; Senior management team compensation; Foreign institutional investors holding shares; Degree of 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 the most critical success factors that affect the countries of the world and improve enterprise system. Businesses can continue to operate forever, employees are the most important assets. Corporate governance mechanisms affect the stability of the staff. However, it has little domestic research to explore this issue. With good corporate governance mechanisms enterprises not only can improve their performance, reduce business risk, improve operational effectiveness, and strengthen international competitiveness, but also to improve the profitability of the enterprise, as create conditions for higher profit to shareholders, while producing a positive impact on degree of staff stability. In this study, data sources from Taiwan Economic Journal database and MOPS database were utilized. The samples include all listed companies in Taiwan for the period of 2009 to 2012. In this study, board governance dimensions (the ratio of independent directors, directors and supervisors equity pledge ratio, CEO duality involved in the management, directors' shareholding ratio), high-level management team remuneration dimensions (salary, superannuation, bonuses and special fees, cash dividends, stock dividends, employee stock options) and foreign institutional investors holdings dimensions (foreign institutional ownership ratio) between the stability of the staff and, using multiple regression analysis and the study sample variables. The results showwed that the higher the ratio of independent directors, the lower the stability of the staff; Companies with chairman involved in the management and served as General Manager (CEO) tend to have lower Degree of Staff Stability . In addition, directors and supervisors pledge ratio, directors' shareholding ratio, top management team salaries, gratuities, bonuses and allowances, cash dividends, stock dividends, employee stock options and foreign institutional ownership ratios were not significantly affect the degree of staff stability. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。