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題名：高階經理人薪酬對績效指標價值攸關性之影響
作者：張育琳 引用關係
作者(外文)：Yu-lin Chang
校院名稱：國立雲林科技大學
系所名稱：管理研究所博士班
指導教授：傅鍾仁
學位類別：博士
出版日期：2008
主題關鍵詞：價值攸關性；高階經理人薪酬；績效指標；value relevance；top manager’s compensation；performance measures
原始連結：連回原系統網址new window
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在價值攸關性的系列文獻中，尚無充分的研究足以說明薪酬所扮演的角色。Kallapur and Kwan (2004)建議，價值攸關性研究應針對薪酬誘因的影響層面予以深入探討。在績效指標的設計中，代理理論認為提供高階經理人誘因報償，能強化績效指標的作用，有利於公司價值的創造，也是投資人評估公司價值的重要考量因素。但Ittner and Larcker (2001)卻質疑，評估管理績效與公司評價的資訊不盡然相同，故本文研究目的是釐清公司價值、績效指標與高階經理人薪酬三者之間環環相扣的關係，以驗證高階經理人薪酬對於績效指標與公司價值的關連性之影響。有鑑於金管會在民國96年公布新修定法規，要求公司以總額揭露總經理及副總經理之酬金。本研究結果發現台灣資訊電子業高階經理人薪酬的個別揭露資訊對於績效指標之價值攸關性具有顯著的影響。實証結果顯示：1.不考慮公司特質時，高階經理人薪酬會增加財務性績效指標(淨利)和非財務性績效指標(品質績效指標、顧客滿意度績效指標)與公司價值之間的關連性；2.創新型公司的高階經理人薪酬對非財務性績效指標與公司價值之間關連性的影響較非創新型公司顯著；3.成長期公司高階經理人薪酬對非財務性績效指標與公司價值之間關連性的影響較成熟期或衰退期公司顯著；4.成長期創新型公司的高階經理人薪酬增加非財務性績效指標與公司價值的關連性相對高於成熟期非創新型公司與衰退期非創新型公司。故在考量公司不同特質的情況，本文研究結果不但支持高階經理人薪酬資訊的個別揭露對於投資人而言，有其必要性與參考價值；也提供公司對於績效指標的選用與規劃，應放眼長期佈局的建議。
Prior research suggests that nonfinancial information can increase the value relevance of financial information. In light of agency theory, this study explores five performance measures those are interactive with compensation can convey more information to help shareholders evaluate the performance and value of firms. This study applies Ohlson (1995) model based on the sample including 1,560 firm-years observations from periods 1997 to 2006 in the information electronic industry in Taiwan to examine the role of top manager’s compensation. Our findings indicate that (1) that top manager’s compensation significantly moderates the association between firm value and performance measures, such as earnings, product quality, market shares and operation efficiency; (2) especially for firms with high compensation, those nonfinancial performance measures interact with compensation are value-relevant in higher innovation firms than in lower innovation firms. (3). those nonfinancial performance measures interact with compensation are more value-relevant in the growth stage than in the mature or decline stage. This paper contributes new insight beyond the relations observed between top manager’s compensation and the value relevance of nonfinancial performance measures.
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十一、龔明鑫，2006，2015台灣製造業發展願景與規劃，台灣經濟研究院台灣經濟永續發展會議。

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