查詢結果分析
來源資料
頁籤選單縮合
| 題 名 | 員工薪資、企業社會責任、員工生產力與公司績效--以臺灣上市上櫃鋼鐵產業公司為例=Employee Salary and Benefits, Corporate Social Responsibility, Employee Productivity and Firm Performance--Evidence from Steel Industry Listed Firms in Taiwan |
|---|---|
| 作 者 | 林佩蓉; 王慶; 張元; | 書刊名 | 輔仁管理評論 |
| 卷 期 | 31:2 2024.05[民113.05] |
| 頁 次 | 頁23-66 |
| 分類號 | 494 |
| 關鍵詞 | 員工薪資; 企業社會責任; 員工生產力; 公司績效; Employee salary; CSR; Employee productivity; Firm performance; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 本文根據2000年到2020年於台灣證券交易所與證券櫃檯買賣中心之掛牌交易鋼鐵產業公司的資料，探討公司的員工薪資與福利以及企業社會責任表現如何影響員工生產力與公司績效。員工薪資與福利以平均每位員工薪資與福利、薪資與福利佔營收淨額比率以及薪資與福利佔稅後淨利比率進行衡量。企業社會責任表現以社會貢獻值、資產的社會報酬率、每股社會貢獻值、當期社會責任表現、累積社會責任表現、連續社會責任表現以及重覆社會責任表現進行衡量。員工生產力以平均每位員工營收淨額、平均每位員工營業毛利、平均每位員工稅後淨利與平均每位員工普通股市值變動進行衡量。公司績效以資產報酬率、權益報酬率、每股盈餘、年度股票毛報酬率、年度股票超額報酬率以及Tobin'sq進行衡量。透過相關分析與迴歸估計結果發現，員工薪資與福利愈多以及企業社會責任表現愈佳，員工生產力愈高且公司績效表現亦愈佳。透過台灣掛牌鋼鐵產業公司近二十年的資料，本文證實了企業在員工薪資與福利以及社會責任表現上投入資源將可獲得較佳員工生產力與公司績效的觀點。 |
| 英文摘要 | Based on the data of listed firms in the steel industry on the Taiwan Stock Exchange and the Taipei Exchange Market from 2000 to 2020, this study examines how employee's salary and benefits and firm's performance on corporate social responsibility (CSR) affect employee productivity and financial performance. Employee salary and benefits is measured by the salary and benefits per employee, the ratio of salary and benefits to sales, and the ratio of salary and benefits to net income. CSR is measured by social contribution value, social return on assets and social contribution value per share, current CSR performance, cumulative CSR performance, continuous CSR performance and repeated CSR performance. Employee productivity is measured by net sales per employee, the gross profit per employee, net income per employee, and yearly change in market value of common equity per employee. Firm performance is measured by return on assets, return on equity, earnings per share, annualized gross stock return, annualized excess stock return, and Tobin's Q. Through correlation analysis and multiple regression estimation, evidence shows that more employees' salary and benefits and the better CSR performance are associated with greater performance on employee productivity and firm performance. Through the data of Taiwan's listed steel industry firms in the past twenty years, this study confirms the argument that firm's engaging more in employs salary and benefits and CSR obtains reward of achieving better employee productivity and firm performance. |
本系統中英文摘要資訊取自各篇刊載內容。