期刊論文1. | Pugh, W. N.、Oswald, S. L.、Jahera, J. S.(2000)。The Effect of ESOP Adoptions on Corporate Performance: Are There Really Performance Changes?。Managerial and Decision Economics,21(5),167-180。 |
2. | Basu, S.、Hwang, L.、Mitsudome, T.、Weintrop, J.(2007)。Corporate Governance, Top Executive Compensation and Firm Performance in Japan。Pacific-Basin Finance Journal,15(1),56-79。 |
3. | Ashbaugh-Skaife, H.、Collins, D. W.、LaFond, R.(2006)。The Effect of Corporate Governance on Firms' Credit Ratings。Journal of Accounting and Economics,42(1/2),203-243。 |
4. | Aboody, D.、Barth, M. E.、Kasznik, R.(2004)。SFAS 123 Stock-based Compensation Expense and Equity Market Values。The Accounting Review,79(2),251-275。 |
5. | 鍾惠珍(20021200)。員工分紅費用化?爭論不休!。會計研究月刊,205,91-96。 延伸查詢 |
6. | David, P.、Kochhar, R.、Levitas, E.(1998)。The Effect of Institutional Investors on the Level and Mix of CEO Compensation。Academy of Management Journal,41(2),200-208。 |
7. | Elson, Charles M.(199309)。Executive Overcompensation: A Board-based Solution。Boston College Law Review,34(5),937-996。 |
8. | Bodie, Zvi、Kaplan, Robert S.、Merton, Robert C.(2003)。For the last time: Stock options are an expense。Harvard Business Review,81(3),62-71。 |
9. | Hanlon, Michelle、Rajgopal, Shivaram、Shevlin, Terry(2003)。Are Executive Stock Options Associated with Future Earnings?。Journal of Accounting and Economics,36(3),3-43。 |
10. | 施振榮(20051031)。董事長的合理薪酬。商業周刊,936,22+24。 延伸查詢 |
11. | Lev, B.、Sougiannis, T.(1996)。The capitalization, and amortization, and value-relevance of R&D。Journal of Accounting and Economics,21(1),107-138。 |
12. | Francis, J.、Schipper, K.、Vincent, L.(2005)。Earnings and Dividends Informativeness When Cash Flow Rights Are Separated from Voting Rights。Journal of Accounting & Economics,39(2),329-360。 |
13. | Werner, Steve、Tosi, Henry L.、Gómez-Mejia, Luis R.(2005)。Organizational Governance and Employee Pay: How Ownership Structure Affects the Firm's Compensation Strategy。Strategic Management Journal,26(4),377-384。 |
14. | Brick, Ivan E.、Palmon, Oded、Wald, John K.(2006)。CEO compensation, director compensation and firm performance: Evidence of cronyism?。Journal of Corporate Finance,12(3),403-423。 |
15. | Linn, Scott C.、Park, Daniel(2005)。Outside director compensation policy and the investment opportunity set。Journal of Corporate Finance,11(4),680-715。 |
16. | Imhoff, Eugene A.(2003)。Accounting quality, auditing, and corporate governance。Accounting Horizons,17(Supplement 1),117-128。 |
17. | Dechow, Patricia M.、Hutton, Amy P.、Sloan, Richard G.(1996)。Economic consequences of accounting for stock-based compensation。Journal of Accounting Research,34(3),1-20。 |
18. | Bell, Timothy B.、Landsman, Wayne R.、Miller, Bruce L.、Yeh, Shu(2002)。The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms。The Accounting Review,77(4),971-996。 |
19. | Meindl, J. R.(1989)。Managing to Be Fair: An Exploration of Values, Motives, and Leadership。Administrative Science Quarterly,34(2),252-276。 |
20. | Wade, J.、O'Reilly, C. A.、Pollock, T.(2006)。Overpaid CEOs and underpaid managers: Fairness and executive compensation。Organization Science,17(5),527-544。 |
21. | Coles, Jeffery L.、Daniel, Naveen D.、Naveen, Lalitha(2008)。Boards: Does one size fit all?。Journal of Financial Economics,87(2),329-356。 |
22. | Heneman, R. L.、Cohen, D. J.(1988)。Supervisory and Employee Characteristics as Correlates of Employee Salary Increases。Personnel Psychology,41(2),345-360。 |
23. | Allen, M. P.(1981)。Power and privilege in the large corporation: Corporate control and managerial compensation。American Journal of Sociology,86(5),1112-1123。 |
24. | Coles, J. W.、McWilliams, V. B.、Sen, N.(2001)。An Examination of the Relationship of Governance Mechanisms to Performance。Journal of Management,27(1),23-50。 |
25. | 邱正仁、熊大中、高蘭芬(20021000)。A Study on the Relationship between Financial Distress and Collateralized Shares。中華會計學刊,3(1),79-111。 延伸查詢 |
26. | Kesner, Idalene F.(1987)。Directors' Stock Ownership and Organizational Performance: An Investigation of Fortune 500 Companies。Journal of Management,13(3),499-508。 |
27. | Fich, Eliezer M.、Shivdasani, Anil(2006)。Are Busy Boards Effective Monitors?。The Journal of Finance,61(2),689-724。 |
28. | Shleifer, Andrei、Vishny, Robert W.(1986)。Large shareholders and corporate control。Journal of Political Economy,94(3 Part 1),461-488。 |
29. | Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。 |
30. | Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence from Taiwan。International Review of Finance,2(1/2),21-48。 |
31. | Lambert, Richard A.、Larcker, David F.、Weigelt, Keith(1993)。The Structure of Organizational Incentives。Administrative Science Quarterly,38(3),438-461。 |
32. | 鄭桂蕙、林宛瑩、許崇源(20060900)。董監事持股高低對庫藏股買回誘因之影響。東吳經濟商學學報,54,1-26。 延伸查詢 |
33. | 林宛瑩、許崇源(20080600)。臺灣集團企業之控股型態及公司治理衡量指標之研究與建議。交大管理學報,28(1),269-312。 延伸查詢 |
34. | Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。 |
35. | Kole, S. R.(1997)。The complexity of compensation contracts。Journal of Financial Economics,43(1),79-104。 |
36. | 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。 |
37. | Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。 |
38. | Grinstein, Y.、Hribar, P.(2004)。CEO Compensation and Incentives: Evidence from M&A Bonuses。Journal of Financial Economics,73(1),119-143。 |
39. | Larcker, David F.、Richardson, Scott Anthony、Tuna, İrem(2007)。Corporate governance, accounting outcomes, and organizational performance。The Accounting Review,82(4),963-1008。 |
40. | Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。 |
41. | Black, Bernard S.(1992)。Agents watching agents: The promise of institutional investor voice。UCLA Law Review,39(4),811-893。 |
42. | Eisenberg, Theodore、Sundgren, Stefan、Wells, Martin T.(1998)。Larger board size and decreasing firm value in small firms。Journal of Financial Economics,48(1),35-54。 |
43. | Lemmon, Michael L.、Lins, Karl V.(2003)。Ownership structure, corporate governance, and firm value: Evidence from the East Asian financial crisis。The Journal of Finance,58(4),1445-1468。 |
44. | Anderson, Ronald C.、Reeb, David M.(2003)。Founding-family ownership and firm performance: Evidence from the S&P 500。The Journal of Finance,58(3),1301-1328。 |
45. | 李佳玲(20060100)。不確定性、高階經理人報償差距與公司績效之關連性:競賽理論之驗證。會計評論,42,23-53。 延伸查詢 |
46. | Bhagat, Sanjai、Black, Bernard S.(2002)。The Non-Correlation Between Board Independence and Long-Term Firm Performance。Journal of Corporation Law,27(2),231-273。 |
47. | Haw, In-Mu、Hu, Bing-bing、Hwang, Lee-Seok、Wu, Woody(2004)。Ultimate Ownership, Income Management, and Legal and Extra-legal Institutions。Journal of Accounting Research,42(2),423-462。 |
48. | 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。 |
49. | Chen, Yenn-ru、Lin, Chun-hung、Kuo, Jenn-shyong(20060600)。Employee Bonus, Corporate Governance and Productivity: The Evidence of Taiwan's Electronic Industry。臺灣金融財務季刊,7(2),41-61。 |
50. | Boyd, Brian K.(1994)。Board Control and CEO Compensation。Strategic Management Journal,15(5),335-344。 |
51. | Villalonga, Belen、Amit, Raphael(2006)。How do family ownership, control and management affect firm value?。Journal of Financial Economics,80(2),385-417。 |
52. | Carpenter, Mason A.、Sanders, W. M. Gerard(2002)。Top management team compensation: the missing link between CEO pay and firm performance?。Strategic Management Journal,23(4),367-375。 |
53. | DeAngelo, H.、DeAngelo, L.(1985)。Managerial ownership of voting rights: A study of public corporations with dual classes of common stock。Journal of Financial Economics,14(1),33-69。 |
54. | Lippert, R. L.、Moore, W. T.(1994)。Compensation Contracts of Chief Executive Officers Determinants of Pay-Performance Sensitivity。The Journal of Financial Research,17(3),321-332。 |
55. | Wang, Dechun(2006)。Founding family ownership and earnings quality。Journal of Accounting Research,44(3),619-656。 |
56. | 陳業寧、邱顯比、洪雲萍(20050100)。獨立董事與公司治理:政府應該要求所有上市上櫃公司聘任獨立董事嗎?。證券市場發展季刊,16(4)=64,1-35。 延伸查詢 |
57. | Davidson, Wallace N. III、Pilger, T.、Szakmary, A.(1998)。Golden Parachutes, Board and Committee Composition, and Shareholder Wealth。The Financial Review,33(4),17-32。 |
58. | La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(2002)。Investor protection and corporate valuation。The Journal of Finance,57(3),1147-1170。 |
59. | Anderson, Ronald C.、Mansi, Sattar A.、Reeb, David M.(2003)。Founding Family Ownership and the Agency Cost of Debt。Journal of Financial Economics,68(2),263-285。 |
60. | Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。 |
61. | 林穎芬、劉維琪(20030400)。從高階主管薪酬的研究探討代理理論在臺灣的適用程度。管理學報,20(2),365-395。 延伸查詢 |
62. | Espahbodi, Hassan、Espahbodi, Pouran、Rezaee, Zabihollah、Tehranian, Hassan(2002)。Stock price reaction and value relevance of recognition versus disclosure: The case of stock-based compensation。Journal of Accounting and Economics,33(3),343-373。 |
63. | Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。 |
64. | McWilliams, Abagail、Siegel, Donald S.(2001)。Corporate Social Responsibility: A theory of the Firm Perspective。Academy of Management Review,26(1),117-127。 |
65. | Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。 |
66. | 范宏書、陳慶隆(20060100)。Evaluating the Mandatory Disclosure Effect of Pro Forma EPS Deducted by Employee Bonus in Taiwan。會計評論,42,109-140。 |
67. | Tosi, H. L.、Gomez-Mejia, L. R.、Loughry, M. L.、Werner, S.、Banning, K.、Katz, J.、Harris, R.、Silva, P.(1999)。Managerial Discretion, Compensation Strategy, and Firm Performance: The Case for Ownership Structure。Research in Personnel and Human Resources Management,17,163-209。 |
68. | 陳隆麒、翁霓(1992)。員工持股計畫與公司績效關係之研究。管理評論,11,81-102。 延伸查詢 |
69. | 郭奕伶(2004)。封面故事:誰削了我的錢!。商業周刊,873,114-117。 延伸查詢 |
70. | Fried, V. H.、Bruton, G. D.、Hisrich, R. D.(1998)。Strategy and the Board of Directors in Venture Capital-backed Firms。Journal of Business Venturing,13(6),493-503。 |
71. | Baysinger, B. D.、Hoskisson, R. E.(1990)。The Composition of the Board of Directors and Strategic Control: Effects of Corporate Strategy。Academy of Management Review,15(1),72-87。 |
72. | Holthausen, R.、Larcker, D.、Sloan, R.(1995)。Annual Bonus Schemes and Manipulation of Earnings。Jounral of Accounting and Economics,19(1),29-74。 |
73. | Bergh, D. D.(1993)。Don't 'Waste' Your Time: The Effects of Time Series Errors in Management Research: The Case of Wonership Concentration and Research and Development Spending。Journal of Management,19(4),897-914。 |
74. | Parker, S.、Peters, G. F.、Turetsky, H. F.(2002)。Corporate Governance and Corporate Failure: A Survival Analysis。Corporate Governance,2(2),4-12。 |
75. | Lippert, R.、Moore, W.(1995)。Monitoring vs. Bonding: Shareholder Rights and Management Compensation。Financial Management,24(3),54-62。 |
76. | El-Gazzar, S. M.、Finn, P. M.(1998)。Economic Implications of Proposed Accounting for Stock-based Compensation。Atlantic Economic Journal,26(3),259-273。 |
77. | 古金英(1999)。員工入股計畫是否有助於提升公司績效兼比較持股出售與否之效果。臺北銀行月刊,29(5),51-68。 延伸查詢 |
78. | Bebchuk, L. A.、Fried, J. M.(2005)。Executive Compensation at Fannie Mae: A Case Study of Perverse Incentives, Nonperformance Pay, and Camouflage。Journal of Corporation Law,30(4),807-822。 |
79. | Chen, C. Y.(2003)。Investment Opportunities and the Relation between Equity Value and Employee's Bonus。Journal of Business Finance and Accounting,30(7/ 8),941-973。 |
80. | Keating, E. K.、Lys, T. Z.、Robert, P. M.(2003)。Internet Downturn: Finding Valuation Factors in Spring 2000。Journal of Accounting & Economics,34(1-3),189-236。 |
81. | Bushee, B.、Noe, C.(2001)。Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility。Journal of Accounting Research,38(3),171-202。 |
82. | Akhigbe, A.、Borde, S. F.、Whyte, A. M.(2003)。Does an Industry Effect Exist for Initial Public Offerings?。The Financial Review,38(4),531-551。 |
83. | Ezzamel, M.、Watson, R.(1998)。Market Comparison Earnings and the Biding-up of Executive Cash Compensation: Evidence from the United Kingdom。Academy of Management Journal,41(2),221-231。 |
84. | Ittner, C. D.、Larcker, D. F.、Pizzini, M.(2007)。Performance-based Compensation Member-owned Firms: An Examination of Medical Group Practices。Jounral of Accounting and Economics,44(3),300-327。 |
85. | Benartzi, S.(2001)。Excessive Extrapolation and the Allocation of 401(k) Accounts to Company Stock。Journal of Finance,56(5),1747-1764。 |
86. | Goodman, P.(1975)。Effect of Perceived Inequity on Salary Allocation Decisions。Journal of Applied Psychology,60(3),372-375。 |
87. | Sibson, R. E.(1975)。The Outlook for Executive Pay。Nation's Business,63(12),23-27。 |
88. | Healy, P.(1985)。The Impact of Bonus Schemes on the Selection of Accounting Principles。Journal of Accounting & Economics,7(1-3),85-107。 |
89. | Stewart, T. A.(2003)。Good Business and Good Business。Harvard Business Review,81(3),1-10。 |
90. | Bergman, N. K.、Jenter, D.(2007)。Employee Sentiment and Stock Option Compensation。Journal of Financial Economics,84(3),667-712。 |