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題名:法制規範下之公司治理效益--以審計及薪酬委員會為例
書刊名:會計學報
作者:李坤璋 引用關係陳元保 引用關係王麗莉
作者(外文):Lee, Kuen-changChen, Yen-paoWang, Li-li
出版日期:2017
卷期:7:2
頁次:頁1-31
主題關鍵詞:審計委員會薪酬委員會公司價值Audit CommitteeCompensation CommitteeCompany valueCorporate governance
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(0) 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:0
  • 共同引用共同引用:131
  • 點閱點閱:18
期刊論文
1.Ammann, Manuel、Oesch, David、Schmid, Markus M.(2011)。Corporate governance and firm value: International evidence。Journal of Empirical Finance,18(1),36-55。  new window
2.Chhaochharia, V.、Laeven, L.(2009)。Corporate governance norms and practices。Journal of Financial Intermediation,18(3),405-431。  new window
3.林國全(20120300)。從強制設置薪酬委員會談起。月旦法學,202,22-37。new window  延伸查詢new window
4.陳俊仁(20120800)。公司治理與董監事暨經理人薪資報酬決定權--薪資報酬委員會制度規範之商榷。月旦法學,207,38-51。new window  延伸查詢new window
5.謝易宏(20091200)。薪甘勤願--簡介美國「薪酬委員會」。月旦民商法雜誌,26,144-170。  延伸查詢new window
6.方俊儒、李秀英、龍春伶(20080600)。獨立董監事對公司績效與盈餘品質之影響--控制股東之調節效果。會計與公司治理,5(1),55-80。new window  延伸查詢new window
7.Brown, L. D.、Caylor, M. L.(2009)。Corporate governance and firm operating performance。Review of Quantitative Finance and Accounting,32(2),129-144。  new window
8.Edmans, A.、Gabaix, X.(2009)。Is CEO pay really inefficient? A survey of new optimal contracting theories。European Financial Management,15(3),486-496。  new window
9.Conyon, M. J.、Leech, D.(1994)。Top pay, company performance and corporate governance。Oxford Bulletin of Economics and Statistics,56(3),229-247。  new window
10.Goh, B. W.(2009)。Audit committees, boards of directors, and remediation of material weaknesses in internal control。Contemporary Accounting Research,26(2),549-579。  new window
11.Hoitash, U.、Hoitash, R.、Bedard, J. C.(2009)。Corporate governance and internal control over financial reporting: a comparison of regulatory regimes。The Accounting Review,84(3),839-867。  new window
12.DeFond, Mark L.、Hann, Rebecca N.、Hu, Xuesong(2005)。Does the market value financial expertise on audit committees of boards of directors?。Journal of Accounting Research,43(2),153-193。  new window
13.Karamanou, Irene、Vafeas, Nikos(2005)。The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis。Journal of Accounting Research,43(3),453-486。  new window
14.Crespi-Cladera, R.、Gispert, C.(2003)。Total Board Compensation, Governance and Performance of Spanish Listed Companies。Labour,17(1),103-126。  new window
15.Becher, D. A.、Campbell, T. L. II、Frye, M. B.(2005)。Incentive Compensation for Bank Directors: The Impact of Deregulation。Journal of Business,78(5),1753-1778。  new window
16.Krishnan, Gopal V.、Visvanathan, Gnanakumar(2008)。Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism。Contemporary Accounting Research,25(3),827-858。  new window
17.林翠蓉、張力、侯啟娉、曾韻如、許雅棠(20110300)。家族所有權、公司治理與公司績效關係之實證研究。績效與策略研究,8(1),59-77。new window  延伸查詢new window
18.張明輝(2011)。提升治理成效創造股東最大價值--審計委員會的九大重要議題。資誠通訊,243,8-9。  延伸查詢new window
19.潘國安(2007)。台灣上櫃公司參與公司治理之經驗與展望。證券櫃檯月刊,139,33-37。  延伸查詢new window
20.Christensen, J.、Kent, P.、Stewart, J.(2010)。Corporate Governance and Company Performance in Australia。Australian Accounting Review,20(4),372-386。  new window
21.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
22.蔡昌憲(20120900)。評我國強制設置薪酬委員會之立法政策--從經濟分析及美國金融改革法談起。中研院法學期刊,11,249-340。new window  延伸查詢new window
23.Young, Chaur-Shiuh、Hsieh, Pei-Gin、Tsai, Liu-Ching(2008)。Voluntary appointment of independent directors in Taiwan: motives and consequences。Journal of Business Finance and Accounting,35(9/10),1103-1137。  new window
24.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
25.Mehran, Hamid(1995)。Executive compensation structure, ownership, and firm performance。Journal of Financial Economics,38(2),163-184。  new window
26.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。  new window
27.Coughlan, A. T.、Schmidt, Ronald M.(1985)。Executive compensation, management turnover, and firm performance: An empirical investigation。Journal of Accounting and Economics,7(1-3),43-66。  new window
28.王文宇(20120100)。論大型企業之公司治理法制。月旦法學,200,282-301。new window  延伸查詢new window
29.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。  new window
30.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。  new window
31.Klapper, Leora F.、Love, Inessa(2004)。Corporate Governance, Investor Protection, and Performance in Emerging Markets。Journal of Corporate Finance,10(5),703-728。  new window
32.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance,57(6),2741-2771。  new window
33.薛明玲(2002)。資訊透明度與企業競爭力。會計研究月刊,200,14-15。  延伸查詢new window
34.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。  new window
學位論文
1.陳在鴻(2007)。董監事酬勞與公司績效相關性之研究(碩士論文)。國立中正大學。  延伸查詢new window
2.陳相甄(2009)。公司治理機制與兼任董事總經理酬勞關聯性之研究(碩士論文)。國立雲林科技大學。  延伸查詢new window
單篇論文
1.Chen, C. W.,Yi, B.,Lin, B. J.(2013)。Does Adoption of Compensation Committee Benefit Shareholders? Evidence from Taiwan(id2298873)。  new window
其他
1.姜兆宇(20121213)。家族企業績效大陸最佳、港次之、台灣最差。  延伸查詢new window
2.楊穆郁(20130801)。22家虧損董事酬勞照領逾百萬。  延伸查詢new window
 
 
 
 
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