國際化、多角化、下方風險與誘因薪酬之關係探討__臺灣人文及社會科學引文索引資料庫

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題名：	國際化、多角化、下方風險與誘因薪酬之關係探討
書刊名：	會計與財金研究
作者：	吳孟玲／陳亭如
作者(外文)：	Wu, Meng-ling／Chen, Ting-ju
出版日期：	2013
卷期：	6:1
頁次：	頁1-20
主題關鍵詞：	國際化；多角化；下方風險；誘因薪酬；Internationalization；Diversification；Downside risk；Incentive pay
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:1 共同引用:0 點閱:30

本研究主要是探討企業之國際化程度與多角化程度對下方風險的影響，以及下方風險對誘因薪酬的影響，樣本源自於S&P 500的168家公司及1622位管理者，迴歸分析的結果顯示企業之相關多角化程度愈高，下方風險愈小，本研究同時也發現下方風險對管理者的誘因薪酬具有顯著的正向影響。最後，亦提出本研究之意涵及未來研究方向的建議。

以文找文

In this study, we examined the effects of graphical and product diversifications on downside risk. Then, we also investigated the relationship between downside risk and incentive pay. The sample comprised of 168 firms and 1622 managers drawn for Standard & Poor's COMPUSTAT database. Hypotheses were tested by regression analysis. Results indicated that firms with greater related diversification obtained lower levels of downside risk. In addition, downside risk was signigicntly related to incentive pay. Implications of the current study and directions for future research are discussed.

以文找文

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研究報告
1.	Lawler, E. E.(1986)。Pay for performance; a motivational analysis。

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