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題名:相對績效評估與高階經理人薪酬:論企業生命週期之影響
書刊名:中華會計學刊
作者:陳欣妤邱耿中
作者(外文):Chen, Hsin-yuChiu, Kenchung
出版日期:2017
卷期:13:2
頁次:頁157-192
主題關鍵詞:相對績效評估高階經理人薪酬現金紅利企業生命週期Relative performance evaluationTop managers' compensationCash bonusFirm life cycle
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:3
  • 共同引用共同引用:108
  • 點閱點閱:13
期刊論文
1.MacMillan, I. C.、Day, D. L.(1987)。Corporate ventures into industrial markets: dynamics of aggressive entry。Journal of Business Venturing,2(1),29-39。  new window
2.Faulkender, Michael、Yang, Jun(2010)。Inside the black box: The role and composition of compensation peer groups。Journal of Financial Economics,96(2),257-270。  new window
3.洪玉舜、王泰昌(20050700)。績效衡量指標在高階主管現金薪酬契約中之相對重要性。證券市場發展,17(2)=66,35-100。new window  延伸查詢new window
4.Agarwal, R.、Sarkar, M. B.、Echambadi, R.(2002)。The conditioning effect of time on firm survival: An industry life cycle approach。Academy of Management Journal,45(5),971-994。  new window
5.Gort, M.、Klepper, S.(1982)。Time Paths in the Diffusion of Product Innovations。The Economic Journal,92(367),630-653。  new window
6.Klepper, S.、Graddy, E.(1990)。The evolution of new industries and the determinants of market structure。Journal of Economics,21(1),27-44。  new window
7.Aggarwal, R. K.、Samwick, A. A.(1999)。Executive Compensation, Strategic Competition, and Relative Performance Evaluation: Theory and Evidence。The Journal of Finance,54(6),1999-2043。  new window
8.Black, E. L.(1998)。Life-cycle Impacts on the Increment Value Relevance of Earnings and Cash Flow Measure。Journal of Financial Statement Analysts,4(1),40-56。  new window
9.Garvey, Gerald、Milbourn, Todd(2003)。Incentive compensation when executives can hedge the market: Evidence of relative performance evaluation in the cross section。The Journal of Finance,58(4),1557-1582。  new window
10.Warner, Jerold B.、Watts, Ross L.、Wruck, Karen H.(1988)。Stock price and top management changes。Journal of Financial Economics,20,461-492。  new window
11.Janakiraman, S. N.、Lambert, R. A.、Larcker, D. F.(1992)。An Empirical Investigation of the Relative Performance Evaluation Hypothesis。Journal of Accounting Research,30(1),53-69。  new window
12.Finkelstein, S.、Hambrick, Donald C.(1989)。Chief executive compensation: A study of the intersection of markets and political processes。Strategic Management Journal,10(2),121-134。  new window
13.Albuquerque, Ana(2009)。Peer firms in relative performance evaluation。Journal of Accounting and Economics,48(1),69-89。  new window
14.Holmström, Bengt(1982)。Moral Hazard in Teams。The Bell Journal of Economics,13(2),324-340。  new window
15.Smith, K. G.、Mitchell, T. R.、Summer, C. E.(1985)。Top Level Management Priorities in Different Stages of The Organization Life Cycle。Academy of Management Journal,28(4),779-820。  new window
16.曹壽民、連威豪、劉奕孜(20100700)。從企業生命週期探討應計項目異常現象。會計評論,51,107-142。new window  延伸查詢new window
17.Dickinson, Victoria(2011)。Cash flow patterns as a proxy for firm life cycle。The Accounting Review,86(6),1969-1994。  new window
18.Quinn, R. E.、Cameron, K.(1983)。Organizational Life Cycles and Shifting Criteria of Effectiveness:Some Preliminary Evidence。Management Science,29(1),33-51。  new window
19.金成隆、林修葳、邱煒恒(20050900)。研究發展支出與資本支出的價值攸關性:以企業生命週期論析。中山管理評論,13(3),617-643。new window  延伸查詢new window
20.蔡柳卿(20060100)。相對績效評估與高階主管薪酬:論產業競爭程度之影響。管理評論,25(1),69-94。new window  延伸查詢new window
21.Gibbons, R.、Murphy, K. J.(1990)。Relative Performance Evaluation for Chief Executive Officers。Industrial and Labor Relation Review,43(3),30-51。  new window
22.楊朝旭、黃潔(20040300)。企業生命週期、資產組合與企業未來績效關連性之研究。商管科技季刊,5(1),49-71。new window  延伸查詢new window
23.Albuquerque, A.(2014)。Do growth-option firms use less relative performance evaluation?。The Accounting Review,89(1),27-60。  new window
24.Banker, R. D.、Datar, S. M.(1998)。Sensitivity, precision, and linear aggregation of signals for performance evaluation。Journal of Accounting Research,27(1),21-39。  new window
25.Bannister, J. W.、Newman, H. A.(2003)。Analysis of corporate disclosures on relative performance evaluation。Accounting Horizons,17(3),235-246。  new window
26.Gong, G.、Li, L. Y.、Shin, J. Y.(2011)。Relative performance evaluation and relatedpeer groups in executive compensation contracts。The Accounting Review,86(3),1007-1043。  new window
27.Hayes, Rachel M.、Schaefer, Scott(2009)。CEO pay and the Lake Wobegon Effect。Journal of Financial Economics,94(2),280-290。  new window
28.Prendergast, C.(1999)。The provision of incentives in firm。Journal of Economic Literature,37(1),7-63。  new window
29.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。  new window
30.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
31.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
32.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
33.Antle, Rick、Smith, Abbie(1986)。An empirical investigation of the relative performance evaluation of corporate executives。Journal of Accounting Research,24(1),1-39。  new window
34.Hölmstrom, Bengt(1979)。Moral Hazard and Observability。The Bell Journal of Economics,10(1),74-91。  new window
35.Sloan, Richard Geoffrey(1993)。Accounting earnings and top executive compensation。Journal of Accounting and Economics,16(1-3),55-100。  new window
36.Lynall, Matthew D.、Golden, Brian R.、Hillman, Amy J.(2003)。Board Composition from Adolescence to Maturity: A Multitheoretic View。The Academy of Management Review,28(3),416-431。  new window
37.Anthony, Joseph H.、Ramesh, K.(1992)。Association between accounting performance measures and stock prices: a test of the life cycle hypothesis。Journal of Accounting and Economics,15(2/3),203-227。  new window
38.金成隆、林修葳、紀信義(20040400)。專利權的價值攸關性:從企業生命週期論析。管理學報,21(2),175-197。new window  延伸查詢new window
39.Rink, David R.、Swan, John E.(1979)。Product life cycle research: A literature review。Journal of Business Research,7(3),219-242。  new window
40.Jensen, Michael C.、Murphy, Kevin J.(1990)。Performance Pay and Top-Management Incentives。Journal of Political Economy,98(2),225-264。  new window
41.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
42.Kren, L.(2000)。Common Uncertainty Effects on the Use of Relative Performance Evaluation for Corporate Chief Executives。Advances in Accounting,19(1),119-138。  new window
學位論文
1.Tsui, S.(2013)。Relative performance evaluation and the use of subjectivity in executive compensation(博士論文)。Arizona State University。  new window
圖書
1.Adizes, I.(1988)。Corporate Lifecycles: How and Why Corporations Grow and Die and What to Do About It。Prentice Hall。  new window
2.Porter, Michael E.(1980)。Competitive Strategy: Techniques for Analyzing Industries and Competitors。Free Press。  new window
圖書論文
1.Baiman, S.(2006)。Analysis of managerial accounting issues。Contemporary Issues in Management Accounting。New York, NY:Oxford University Press。  new window
 
 
 
 
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