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題名：未費用化薪酬與超額薪酬對高階管理當局薪酬揭露之影響
書刊名：會計評論
作者：陳俊合 引用關係
作者(外文)：Chen, Chun-ho
出版日期：2010
卷期：50
頁次：頁89-113
主題關鍵詞：資訊揭露；高階主管薪酬；員工紅利；董監酬勞；Disclosure；Top executives' compensation；Employee bonuses；Directors' and supervisors' remuneration
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(7) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:7
  • 共同引用共同引用:131
  • 點閱點閱:75
本文欲檢視國內特有的未費用化薪酬以及估計超額薪酬對高階管理當局薪酬揭露政策之影響，並分別針對薪酬揭露是否遵循法令規定與薪酬揭露透明度等級加以探討。本文實證結果顯示，當未費用化薪酬越高以及估計超額薪酬越高時，則其高階管理當局薪酬揭露顯著地較不會遵循法令規定。此外，本文亦發現當未費用化薪酬越高以及估計超額薪酬越高時，則其高階管理當局的薪酬揭露透明度等級顯著較低。綜而言之，本文結果提供一個特殊的證據，即未費用化薪酬與超額薪酬會顯著地影響到高階管理當局之薪酬揭露政策。
This paper investigates how unexpensed compensation and estimated abnormal compensation affect the disclosure policies of the top management's compensation. In this study, the compensation disclosure policies are examined through the status of regulatory compliance and the degrees of transparency. The results show that firms with greater unexpensed and estimated abnormal compensation are less motivated to comply with compensation disclosure rules. In addition, the results also indicate that the disclosure transparency of the top management's compensation of these firms is lower. Overall, the results provide special evidence of the effect of unexpensed and abnormal compensation on the disclosure policy of the top management's compensation.
期刊論文
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2.Baker, George P.、Jensen, Michael C.、Murphy, Kevin J.(1988)。Compensation and Incentives: Practice vs. Theory。The Journal of Finance，43(3)，593-616。  new window
3.Aleksandar, A.、Boyle, G.、McNoe, W.(2002)。Public disclosure of executive compensation: Do shareholders need to know?。Pacific-Basin Finance Journal，10(1)，97-117。  new window
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13.林有志、曾乾豪(20071100)。財務透明度對盈餘資訊性之影響。當代會計，8(2)，155-180。new window  延伸查詢new window
14.Allen, M. P.(1981)。Power and privilege in the large corporation: Corporate control and managerial compensation。American Journal of Sociology，86(5)，1112-1123。  new window
15.林維珩、陳昭蓉(20051000)。股票市場對強制性財務預測誤差預期之研究。管理學報，22(5)，585-606。new window  延伸查詢new window
16.陳瑞斌、許崇源(20071200)。公司治理結構與資訊揭露之關聯性研究。交大管理學報，27(2)，55-109。new window  延伸查詢new window
17.張瑞當、方俊儒(20060100)。資訊揭露評鑑系統對企業盈餘管理行為之影響。會計評論，42，1-22。new window  延伸查詢new window
18.Frankel, Richard、McNichols, Maureen、Wilson, G. Peter(1995)。Discretionary Disclosure and External Financing。The Accounting Review，70(1)，135-150。  new window
19.Healy, Paul M.、Hutton, Amy P.、Palepu, Krishna G.(1999)。Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure。Contemporary Accounting Research，16(3)，485-520。  new window
20.Verrecchia, Robert E.(1983)。Discretionary disclosure。Journal of Accounting and Economics，5(1)，179-194。  new window
21.Lambert, Richard A.、Larcker, David F.、Weigelt, Keith(1993)。The Structure of Organizational Incentives。Administrative Science Quarterly，38(3)，438-461。  new window
22.Gaver, Jennifer J.、Gaver, Kenneth M.(1993)。Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies。Journal of Accounting and Economics，16(1-3)，125-160。  new window
23.Mehran, Hamid(1995)。Executive compensation structure, ownership, and firm performance。Journal of Financial Economics，38(2)，163-184。  new window
24.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics，32(3)，263-292。  new window
25.Laksmana, I.(2008)。Corporate board governance and voluntary disclosure of executive compensation practices。Contemporary Accounting Research，25(4)，1147-1182。  new window
26.Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics，51(3)，371-406。  new window
27.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review，71(4)，467-492。  new window
28.Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of analyst ratings of corporate disclosures。Journal of Accounting Research，31(2)，246-271。  new window
29.金成隆、紀信義、林裕凱(20051000)。強制性財務預測與法人說明會關聯性之研究。管理學報，22(5)，629-651。new window  延伸查詢new window
30.刁韶季(2005)。薪水富豪百大排行榜－自肥老闆 瘦了股東。財訊，第 279 期，170-174。  延伸查詢new window
31.吳修辰(2005)。董監薪酬揭露制度大走回頭路－小股東看不見大老闆薪資條。商業周刊，第 919期，82-84。  延伸查詢new window
32.Baker, T. A.(1999)。Options reporting and the political costs of CEO pay。Journal of Accounting, Auditing and Finance，14，125-145。  new window
33.Meek, G. K., C. B. Roberts, and S. J. Gray.(1995)。Factors influencing voluntary annual report disclosure by U.S., U.K. and continental European multinational corporations。Journal of International Business Studies，26，555-572。  new window
34.Murphy, K. J.(1998)。Executive stock options: An economist’s perspective。ACA Journal，7，88-90。  new window
35.Patton J., and I. Zelenka.(1997)。An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic。The European Accounting Review，6，605-626。  new window
36.Vafeas, N., and Z. Afxentiou.(1998)。The association between the SEC’s 1992 compensation disclosure rule and executive compensation policy changes。Journal of Accounting and Public Policy，17，27-54。  new window
研究報告
1.Coulton, J. J.、James, C.、Taylor, S. L.(2001)。The effect of compensation design and corporate governance on the transparency of CEO compensation disclosures。University of Technology。  new window
圖書
1.Rosen, S.(1992)。Contracts and the market for executives。Contract Economics。Cambridge, MA。  new window
 
 
 
 
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