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題名：保險業高階主管薪酬決定因素之研究
書刊名：風險管理學報
作者：張邦茹
作者(外文)：Chang, Pang-ru
出版日期：2011
卷期：13:2
頁次：頁157-179
主題關鍵詞：高階主薪酬；績效；保險業；CEO Compensation；Performance；Insurance industry
原始連結：連回原系統網址new window
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  • 共同引用共同引用:123
  • 點閱點閱:40
本研究以1995年至2004年的資料，探討經理人決策權變數、內部董事比例、公司績效及控制變數對產、壽險業高階主管薪酬的影響。研究結果有三項發現，第一，產險業的車險比例及再保險比例愈高，高階主管薪酬愈高。第二，內部董事比例愈高時，高階主管薪酬愈低；而且，在壽險業中，內部董事比例對高階主管的薪酬影響比產險業顯著。最後，實證結果發現，只有產險業的總經理總薪酬和公司績效間的關係，具有統計顯著性。
This paper examines the relationship between the compensation of CEO, the managerial discretion, the ratio of insider director and the performance in insurance industry from 1995 to 2004. There are three main findings. First, the property insurance companies with higher proportion of auto insurance and reinsurance, more CEO compensation. Second, the result indicates that the more the ratio of insider director, the less CEO compensation. And the ratio of insider director significantly affects CEO compensation in life insurance than property companies. Finally, we find that the firm performance is more positively associated with CEO compensation in property insurance industry.
期刊論文
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