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題名：信用評等變動與高階經理人薪酬：董事會獨立性、專業性及參與度之調節效果
書刊名：經濟論文叢刊
作者：陳昭蓉 引用關係
作者(外文)：Chen, Chao-jung
出版日期：2014
卷期：42:1
頁次：頁103-155
主題關鍵詞：信用評等調降；獨立性；專業性；參與度；高階經理人薪酬；分量迴歸；Credit rating downgrade；Board independence；Expertise attendance；CEO compensation；Quantile regression
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(6) 博士論文(0) 專書(0) 專書論文(0)
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信用評等是專業團體評估公司未來財務狀況與績效的一項指標，信用評等之結果也可視為高階經理人是否善盡管理及經營責任的一項指標。本文以2006年至2010年臺灣上市櫃非金融業公司為樣本，以信用評等指標作為衡量經理人績效之非財務指標，探討當公司被調降（升）信評之後，是否會影響高階經理人之薪酬，並進一步探討董事會獨立性、獨立董事專業性與參與度對此關聯性之調節效果。實證結果發現，當公司信用評等被調降（升）時，經理人薪酬會被調降（升），且由低風險等級調降至高風險等級時，其調降幅度更明顯，本文亦進一步採用分量迴歸（quantile regression）檢測，發現經理人薪酬位於高分量值時，其調降（升）幅度更明顯。當董事會獨立性愈高、獨立董事愈具專業度及參與度愈高時，愈能發揮監督功能，因此在調降信評後，薪酬被調降之幅度更高；而信用評等調降（升）之理由各有不同，實證結果亦發現當公司因為營運狀況變差（好）而被調降（升）信評時，其薪酬調降（升）幅度大於其他調降理由。
The credit rating is an index of the firm's financial condition and performance rated by a professional institute, and it can also be considered an indicator of executives' accountability and stewardship. Using a sample of Taiwan listed companies (excluding the financial industry) from 2006 to 2010, this study examines the relation between credit rating downgrades and CEO compensation, and the moderating effects of board independence, expertise, and attendance. The empirical results show a decrease (increase) in CEO compensation following company credit rating downgrades (upgrades), and the relation becomes more significant when the credit rating changes from low to high risk. In addition, quantile regression tests find that the magnitude of the decrease (increase) grows when CEO compensation is in a high quantile. The greater the independence, expertise, and attendance of a company's board, the more efficient the company will be. After a company's credit rating is downgraded, CEO compensation is also decreased. Credit ratings are downgraded (upgrades) for various reasons and the results also show that the reduction (increasing) in the range of CEO compensation is greater when downgrades (upgrades) are due to the state of operations.
期刊論文
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110.Bergman, N. K.、Jenter, D.(2007)。Employee Sentiment and Stock Option Compensation。Journal of Financial Economics，84(3)，667-712。  new window
會議論文
1.Chen, Chao-Jung、Chung-Yuan Hsu(2011)。Relationship-Specific Investments and Pay-for-Performance: The Impact of Corporate Governance。6th Annual London Business Research Conference。London：Imperial College。  new window
研究報告
1.Fairchild, Richard(2007)。Managerial Overconfidence, Agency Problems, Financing Decisions and Firm Performance。  new window
學位論文
1.郭欣潔(2011)。高階主管薪酬與信用風險：公司治理觀點(碩士論文)。銘傳大學。  延伸查詢new window
2.陳宜伶(2009)。董事會之獨立、專業、參與對企業績效及風險之影響(博士論文)。國立政治大學。new window  延伸查詢new window
圖書
1.台灣經濟新報社(2004)。貨幣觀測與信用評等。  延伸查詢new window
2.Fitch Ratings(2004)。Evaluating Corporate Governance: The Bondholder’s Perspective。New York：Fitch Ratings。  new window
3.Thompson, Ken Bertsch Willian、Elizabeth Thompson、Ken Bertsch Willian、Elizabeth Smith、Mark Watson(2006)。U.S. Executive Pay Structure and Metrics。Special Comment。New York：Moody’s Investors Service。  new window
4.Standard and Poor’s(2002)。Standard and Poor’s Corporate Governance Scores: Criteria, Methodology and Definitions。New York：McGraw-Hill Companies。  new window
5.Johnston, Jack、DiNardo, John(1997)。Econometric Methods。McGraw-Hill。  new window
其他
1.English, William，William Nelson(1998)。Bank Risk Rating of Business Loans，Washington, DC：Board of Governors of the Federal Reserve System。  new window
圖書論文
1.Mann, Christopher(2005)。CEO Compensation and Credit Risk。Special Comment。New York：Moody’s Investors Service.。  new window
2.Wakeman, L. Macdonald(1990)。The Real Function of Bond Rating Agencies。The Modern Theory of Corporate Finance。New York：McGraw Hill。  new window
 
 
 
 
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