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題名:薪資報酬委員會特性對高階管理團隊異常酬勞之交互效果
書刊名:會計學報
作者:汪進揚李芷綾
作者(外文):Uang, Jinn-yangLi, Zhi-ling
出版日期:2017
卷期:7:2
頁次:頁33-63
主題關鍵詞:薪資報酬委員會高階管理團隊異常酬勞獨立性專業性工作涉入Compensation committeeTop management teamAbnormal compensationIndependenceProfessionWork involvement
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(3) 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:20
  • 點閱點閱:14
期刊論文
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3.Liu, H.、Yin, J.(2011)。Executive Perquisites, Excess Compensation, and Pay for Performance。Journal of Academy of Business and Economics,11(3),260-268。  new window
4.Ozkan, Neslihan(2007)。Do corporate governance mechanisms influence CEO compensation? An empirical investigation of U.K. companies。Journal of Multinational Financial Management,17(5),349-364。  new window
5.陳俊合(20100100)。未費用化薪酬與超額薪酬對高階管理當局薪酬揭露之影響。會計評論,50,89-113。new window  延伸查詢new window
6.Bassett, M.、Koh, P.-S.、Tutticci, I.(2007)。The association between employee stock option disclosures and corporate governance: Evidence from an enhanced disclosure regime。The British Accounting Review,39(4),303-322。  new window
7.Robinson, John R.、Xue, Yanfeng、Yu, Yong(2011)。Determinants of disclosure noncompliance and the effect of the SEC review: evidence from the 2006 mandated compensation disclosure regulations。The Accounting Review,86(4),1415-1444。  new window
8.Conyon, M. J.、He, L.(2004)。Compensation committees and CEO compensation incentives in US entrepreneurial firms。Journal of Management Accounting Research,16(1),35-56。  new window
9.Conyon, Martin J.、He, L.、Peck, Simon I.(1998)。Board control, remuneration committees, and top management compensation。Academy of Management Journal,41(2),146-157。  new window
10.Daily, C. M.、Johnson, J. L.、Ellstrand, A. E.、Dalton, D. R.(1998)。Compensation committee composition as a determinant of CEO compensation。Academy of Management Journal,41(2),209-220。  new window
11.Newman, H. A.、Mozes, H. A.(1999)。Does the composition of the compensation committee influence CEO compensation practices?。Financial Management,28(3),41-53。  new window
12.Engel, E.、Hayes, R. M.、Wang, X.(2010)。Audit committee compensation and the demand for monitoring of the financial reporting process。Journal of Accounting and Economics,49(1/2),136-154。  new window
13.Newman, H. A.(2000)。The impact of ownership structure on the structure of compensation committees。Journal of Business Finance & Accounting,27(5/6),653-678。  new window
14.Sun, J.、Cahan, S. F.(2012)。The economic determinants of compensation committee quality。Managerial Finance,38(2),188-205。  new window
15.Fahlenbrach, Rüdiger(2009)。Shareholder Rights, Boards, and CEO Compensation。Review of Finance,13(1),81-113。  new window
16.Croci, E.、Gonenc, H.、Ozkan, N.(2012)。CEO compensation, family control, and institutional investors in continental Europe。Journal of Banking & Finance,36(12),3318-3335。  new window
17.Murphy, K. J.、Sandino, T.(2010)。Executive pay and "independent" compensation consultants。Journal of Accounting and Economics,49(3),247-262。  new window
18.Ogden, S.、Watson, R.(2004)。Remuneration committees and CEO pay in the UK privatized water industry。Socio-Economic Review,2,33-63。  new window
19.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。  new window
20.Lippert, R. L.、Porter, G.(1997)。Understanding CEO pay: A test of two pay-to-performance sensitivity measures with alternative measures of alignment and influence。Journal of Business Research,40(2),127-138。  new window
21.Kato, T.、Kubo, K.(2006)。CEO Compensation and Firm Performance in Japan: Evidence from New Panel Data on Individual CEO Pay。Journal of the Japanese and International Economies,20(1),1-19。  new window
22.Sundaramurthy, C.、Rhoades, D. L.、Rechner, P. L.(2005)。A meta-analysis of the effects of executive and institutional ownership on firm performance。Journal of Managerial Issues,17(4),494-510。  new window
23.Core, John E.、Guay, Wayne R.、Larcker, David F.(2008)。The Power of the Pen and Executive Compensation。Journal of Financial Economics,88(1),1-25。  new window
24.Cowherd, D. M.、Levine, D. I.(1992)。Product quality and pay equity between lower-level employees and top management: An investigation of distributive justice theory。Administrative Science Quarterly,37(2),302-320。  new window
25.Lins, Karl V.(2003)。Equity Ownership and Firm Value in Emerging Markets。Journal of Financial and Quantitative Analysis,38(1),159-184。  new window
26.Finkelstein, S.、Hambrick, D. C.(1989)。Chief executive compensation: A study of the intersection of markets and political process。Strategic Management Journal,10(2),121-134。  new window
27.Enders, C. K.、Tofighi, D.(20070600)。Centering predictor variables in cross-sectional multilevel models: a new look at an old issue。Psychological Methods,12(2),121-138。  new window
28.Wade, J. B.、O'Reilly, C. A.、Pollock, T. G.(2006)。Overpaid CEOs and underpaid managers: Fairness and executive compensation。Organization Science,17(5),527-544。  new window
29.Tirole, Jean(1986)。Hierarchies and Bureaucracies: On the Role of Collusion in Organizations。Journal of Law, Economics and Organization,2(2),181-214。  new window
30.鄭志剛、孫娟娟、Oliver, Rui(2012)。任人唯親的董事會文化和經理人超額薪酬問題。經濟研究,2012(12),111-124。  延伸查詢new window
31.Faure-Grimaud, A.、Laffont, J. J.、Martimort, D.(2003)。Collusion, Delegation, and Supervision with Soft Information。Review of Economic Studies,70(2),253-279。  new window
32.Greenberg, J.(1993)。Stealing in the name of justice: Informational and interpersonal moderators of theft reactions to underpayment inequity。Organizational Behavior and Human Decision Processes,54(1),81-103。  new window
33.Aggrawal, R.、Mandelker, G. N.(1987)。Managerial incentive and corporate investment and financing decisions。The Journal of Finance,42(4),823-837。  new window
34.Lawarrée, Jacques、Kofman, Fred(1993)。Collusion in Hierarchical Agency。Econometrica,61(3),629-656。  new window
35.王清剛、胡亞君、王婧雅、陳震(2011)。公司內部治理與異常高管薪酬行為研究。財會研究與開發,25(5),30-44。  延伸查詢new window
36.汪進揚、周翊慈(2014)。薪酬委員會組成對董事薪酬適當性之影响:電子產業之實證结果。中國審計評論,2,64-78。  延伸查詢new window
37.周雅英、姚維仁、陳沂芳(20150600)。薪酬委員會打得到肥貓嗎?以高管、董監超額薪酬角度探討薪酬委員會品質之決定因素。管理學報,32(2),109-134。new window  延伸查詢new window
38.陸智強、李紅玉(2012)。經理超額薪酬:權力腐敗抑或人力資本溢價。統計與決策,17,182-185。  延伸查詢new window
39.Afshartous, D.、Preston, R. A.(2011)。Key results of interaction models with centering。Journal of Statistics Education,19(3),1-24。  new window
40.Babecky, J.、Caju, P. D.、Kosma, T.、Lawless, M.、Messina, J.、Room, T.(2009)。Downward nominal and real wage rigidity survey evidence from European firms。Scandinavian Journal of Economics,112(4),884-910。  new window
41.Fong, Eric A.(2010)。CEO pay fairness as a predictor of stakeholder management。Journal of Business Research,63(4),404-410。  new window
42.Ghosh, C.、Sirmans, C. F.(2005)。On REIT CEO compensation: Does board structure Matter?。The Journal of Real Estate Finance and Economics,34(4),397-428。  new window
43.Li, Haidan、Qian, Yiming(2011)。Outside CEO directors on compensation committees: Whose side are they on?。Review of Accounting and Finance,10(2),110-133。  new window
44.Ozdemir, O.、Upneja, A.(2011)。Board structure and CEO compensation: Evidence from U.S. lodging industry。International Journal of Hospitality Management,31(3),856-863。  new window
45.Schultz, E.、Tian, G. Y.、Twite, G. J.(2012)。Corporate governance and the CEO pay-performance link: Australian evidence。International Review of Finance,13(4),447-472。  new window
46.Adams, J. Stacy(1963)。Toward an Understanding of Inequity。Journal of Abnormal and Social Psychology,67(5),422-436。  new window
47.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
48.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
49.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
50.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。  new window
51.Lewellen, Wilbur、Loderer, Claudio、Martin, Kenneth(1987)。Executive compensation contracts and executive incentive problems: An empirical analysis。Journal of Accounting and Economics,9(3),287-310。  new window
52.Anderson, Ronald C.、Bizjak, John M.(2003)。An empirical examination of the role of the CEO and the compensation committee in structuring executive pay。Journal of Banking and Finance,27(7),1323-1348。  new window
53.Kaplan, S. N.(1994)。Top Executive Rewards and Firm Performance: a Comparison of Japan and the United States。Journal of Political Economy,102(3),510-546。  new window
54.Sun, Jerry、Cahan, Steven(2009)。The Effect of Compensation Committee Quality on the Association between CEO Cash Compensation and Accounting Performance。Corporate governance: An International Review,17(2),193-207。  new window
55.吳幸蓁、謝佳純、梁書瑋(20141200)。薪酬委員會之設置及其品質對高階經理人薪酬績效敏感性之影響。中華會計學刊,10(2),135-188。new window  延伸查詢new window
56.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
57.Murphy, Kevin J.(1985)。“Corporate Performance and Management Remuneration: An Empirical Analysis,”。Journal of Accounting and Economics,7(1-3),11-42。  new window
學位論文
1.王妤如(2017)。董事、高階經理人超額酬勞與員工酬勞關聯性之研究(碩士論文)。中國文化大學。  延伸查詢new window
2.王慧君(2014)。薪酬委員會品質對高階經理人薪酬與公司績效關聯性影響之研究(碩士論文)。國立臺北大學。  延伸查詢new window
3.林佳緯(2015)。薪酬委員會品質對管理階層薪酬與公司績效關聯性之影響(碩士論文)。中國文化大學。  延伸查詢new window
4.陳君樺(2014)。薪酬委員會、經營型態與管理者異常薪酬關聯性之研究(碩士論文)。中國文化大學。  延伸查詢new window
圖書
1.Bacon, J.(1973)。Corporate Directorship Practices: Membership and Committees of the Board。New York:The Conference Board。  new window
2.Williamson, Oliver E.(1985)。The Economic Institutions of Capitalism: Firms, Markets, Relational Contracting。Free Press。  new window
其他
1.Brocht, C.(2000)。The forgotten workforce: more than one in 10 federal contract workers earn less than a living wag,www.epi.org。  new window
2.Willis Towers Watson(2009)。Executive pay practices around the world,http://www.towerswatson.com/taiwan/research/3599.。  new window
 
 
 
 
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