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題名：董事會特性、外部監督力量對董監事薪酬之影響
書刊名：管理資訊計算
作者：羅進水 引用關係／王哲聖
作者(外文)：Lo, Chin-shui／Wang, Che-sheng
出版日期：2017
卷期：6:特刊3
頁次：頁83-100
主題關鍵詞：董事會特性；外部監督力量；董監事薪酬；Board characteristics；External monitoring force；Remuneration of the director and supervisor
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:291
  • 點閱點閱:16
肥貓稱謂對於董監事似乎過於沉重。本研究探討董監事薪酬，是否受董事會特性或是外部力量的影響?本文以2005年至2015年台灣上市櫃公司為研究對象，經實證證明，公司績效越好，董監事的薪酬也會跟著一同增加；董事會規模越大，人數越多，所分配到的董監的薪酬也會跟著水漲船高。而獨立董監事的席次，正好與董監事薪酬成反比。顯示具有超然地位的獨立董監事人數越多，越能發揮監督的力量，降低董監事薪酬水準。而董事長兼任總經理的變數，與董監事薪酬呈現負相關。家族企業的董監持股質押比率與董監薪事酬有正向關係。外部監督力量對於家族企業的董事薪酬沒有顯著影響，但是會抑制非家族企業的董監事薪酬。
The name of ＂fat cat＂ seems to be heavy for director or supervisor. In this study we explore whether the remuneration of the directors and supervisors is affected by board characteristics or external monitoring forces. With an sample of listed companies in Taiwan from 2005 to 2015, we find that the remuneration of directors and supervisors is positively related to firm performance and board size, but negatively related to number of independent directors and CEO-Board chair. We also found a positive relationship between the directors' share mortgage ratio and remuneration in family firms. The external monitoring power has no significant effect on the remuneration of directors in family firms, but will suppress the remuneration of directors in non-family firms.
期刊論文
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2.Sun, J.、Cahan, S. F.(2012)。The economic determinants of compensation committee quality。Managerial Finance，38(2)，188-205。  new window
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13.林穎芬、洪晨桓、陳佳成(20121200)。臺灣上市公司董事薪酬影響因子之研究。臺大管理論叢，23(1)，175-207。new window  延伸查詢new window
14.朱炫璉、劉乃熒、陳彥綺、吳品萱(20160500)。薪酬委員會品質、高階經理人現金紅利薪酬與企業績效關聯性之研究。當代會計，17(1)，63-89。new window  延伸查詢new window
15.廖秀梅、李建然、吳祥華(20060900)。董事會結構特性與公司績效關係之研究--兼論臺灣家族企業因素的影響。東吳經濟商學學報，54，117-160。new window  延伸查詢new window
16.Cordeiro, J.、Veliyath, R.、Eramus, E. J.(2000)。An empirical investigation of the determinants of outside director compensation。Corporate Governance，8(3)，268-279。  new window
17.Ozkan, N.(2009)。CEO Compensation and Firm Performance: An Empirical Investigation of UK Panel Data。European Financial Management，12，1-26。  new window
18.Weir, C.、Laing, D.(2001)。Governance Structures, Director Independence and Corporate Performance in the UK。European Business Review，13(2)，86-95。  new window
19.林廷宇、王豋仕、徐川皓(2015)。The Performance of Fat Cat Portfolios with Companies Announced by the TWSE and the TPEx: A Stochastic Dominance Analysis。證券市場發展季刊，27(4)=108，119-142。new window  new window
20.葉銀華(20061200)。如何健全獨立董事會制度？（下）--堅守職責所在，發揮董事機能。會計研究月刊，253，62-68。  延伸查詢new window
21.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics，58(1/2)，81-112。  new window
22.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。Journal of Law and Economics，26(2)，301-325。  new window
23.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。  new window
24.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
25.Defond, Mark L.、Park, Chul W.(1999)。The Effect of Competition on CEO Turnover。Journal of Accounting and Economics，27(1)，35-56。  new window
26.Hermalin, Benjamin E.、Weisbach, Michael S.(1991)。The Effects of Board Composition and Direct Incentives on Firm Performance。Financial Management，20(4)，101-112。  new window
27.Ryan, Harley E. Jr.、Wiggins, Roy A. III(2004)。Who is in whose pocket? Director compensation, board independence, and barriers to effective monitoring。Journal of Financial Economics，73(3)，497-524。  new window
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31.Bushman, Robert M.、Indjejikian, Raffi J.(1993)。Accounting income, stock price, and managerial compensation。Journal of Accounting and Economics，16(1-3)，3-23。  new window
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33.Brown, L. D.、Lee, Y. J.(2010)。The relation between corporate governance and CEOs' equity grants。Journal of Accounting and Public Policy，29(6)，533-558。  new window
會議論文
1.張椿柏、黃于珊(2012)。公司治理與企業績效對董監薪酬之影響。彰雲嘉大學校院聯盟學術研討會。大葉大學。  延伸查詢new window
研究報告
1.Perry, T.(1999)。Incentive compensation for outside directors and CEO turnover。Arizona State University。  new window
2.Michaud, D. W.、Gai, Y.(2009)。CEO compensation and firm performance。Brown University。  new window
3.Bryan, S.、Hwang, L.、Klein, A.、Lilien, S.(2000)。Compensation of outside directors: An empirical analysis of economic determinants。Social Science Research Network。  new window
4.歐陽豪、莊雙喜(2008)。高階管理者特性、產業競爭程度指標與績效評估對高階管理者薪酬之影響--台灣上市公司的證據。  延伸查詢new window
學位論文
1.呂學焜(2008)。公司治理與公司績效對董事酬勞影響之研究(碩士論文)。國立臺灣大學，臺北。  延伸查詢new window
2.李淑慧(2010)。公司績效、公司治理特性及員工分紅費用化對董監酬勞之影響(碩士論文)。輔仁大學，台北市。  延伸查詢new window
3.許雯涵(2015)。股權質押、董監事薪酬與內部控制之關聯性(碩士論文)。逢甲大學，台中市。  延伸查詢new window
4.陳家德(2011)。公司治理、企業社會責任與高階經理人薪酬(碩士論文)。國立中央大學，桃園市。  延伸查詢new window
圖書
1.葉銀華、李存修、柯承恩(20020000)。公司治理與評等系統。臺北：商智文化。new window  延伸查詢new window
 
 
 
 
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