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題名:股權結構、公司治理與企業社會責任對員工薪酬之影響
書刊名:中華會計學刊
作者:薛敏正 引用關係葉淑玲 引用關係盧怡妏
作者(外文):Shiue, Min-jengYeh, Shu-lingLu, Yi-wen
出版日期:2022
卷期:18:2
頁次:頁167-205
主題關鍵詞:非主管職員工薪酬所有權結構公司治理企業社會責任Nonexecutive employee compensationOwnership structureCorporate governanceCorporate social responsibility
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(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:34
  • 點閱點閱:7
期刊論文
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3.Werner, Steve、Tosi, Henry L.、Gómez-Mejia, Luis R.(2005)。Organizational Governance and Employee Pay: How Ownership Structure Affects the Firm's Compensation Strategy。Strategic Management Journal,26(4),377-384。  new window
4.林文政、陳慧娟、周淑儀(20071200)。臺灣資訊電子產業之企業人力資本、薪資與組織績效之關聯性研究--薪資中介效果之檢驗。東吳經濟商學學報,59,57-100。new window  延伸查詢new window
5.Bretz, Robert D. Jr.、Ash, Ronald A.、Dreher, George F.(1989)。Do people make the place? An examination of the attraction-selection-attrition hypothesis。Personnel Psychology,42(3),561-581。  new window
6.Core, John E.、Guay, Wayne R.(2001)。Stock option plans for non-executive employees。Journal of Financial Economics,61(2),253-287。  new window
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13.Fan, Joseph P. H.、Wong, Tak-Jun(2005)。Do External Auditors Perform A Corporate Governance Role in Emerging Markets? Evidence from East Asia。Journal of Accounting Research,43(1),35-72。  new window
14.洪玉舜、王泰昌(20130600)。Relative Sensitivity of Performance Measures in Top Executive Compensation Structure。管理學報,30(3),263-293。new window  new window
15.Callan, Scott J.、Thomas, Janet M.(2011)。Executive compensation, corporate social responsibility, and corporate financial performance: A multi-equation framework。Corporate Social Responsibility and Environmental Management,18(6),332-351。  new window
16.Lin, Ying-Fen(2005)。Corporate Governance, Leadership Structure and CEO Compensation: Evidence from Taiwan。Corporate Governance: An International Review,13(6),824-835。  new window
17.Kato, Takao、Kim, Woochan、Lee, Ju Ho(2007)。Executive compensation, firm performance, and chaebols in Korea: Evidence from New Panel Data。Pacific-Basin Finance Journal,15(1),36-55。  new window
18.Verwijmeren, P.、Derwall, J.(2010)。Employee well-being, firm leverage, and bankruptcy risk。Journal of Banking & Finance,34(5),956-964。  new window
19.Mahoney, Lois Schafer、Thorn, Linda(2006)。An examination of the structure of executive compensation and corporate social responsibility: A Canadian investigation。Journal of Business Ethics,69(2),149-162。  new window
20.Edmans, Alex(2011)。Does the Stock Market Fully Value Intangibles? Employee Satisfaction and Equity Prices。Journal of Financial Economics,101(3),621-640。  new window
21.Adams, J. Stacy(1963)。Toward an Understanding of Inequity。Journal of Abnormal and Social Psychology,67(5),422-436。  new window
22.Amran, Azlan、Bin, Abdul Manaf Rosli、Hassan, Bin Che Haat Mohd(2009)。Risk Reporting: An Exploratory Study on Risk Management Disclosure in Malaysian Annual Reports。Managerial Auditing Journal,24(1),39-57。  new window
23.Katzell, Raymond A.、Thompson, Donna E.(1990)。Work motivation: Theory and practice。American Psychologist,45(2),144-153。  new window
24.Simon, Herbert A.(1955)。A Behavioral Model of Rational Choice。The Quarterly Journal of Economics,69(1),99-118。  new window
25.Frye, Melissa B.(2004)。Equity-Based Compensation for Employees: Firm Performance and Determinants。Journal of Financial Research,27(1),31-54。  new window
26.Kerr, Jeffery L.(1985)。Diversification Strategies and Managerial Rewards: An Empirical Study。Academy of Management Journal,28(1),155-179。  new window
27.Gómez-Mejia, Luis R.、Tosi, Henry、Hinkin, Timothy(1987)。Managerial control, performance, and executive compensation。Academy of Management Journal,30(1),51-70。  new window
28.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
29.Maslow, Abraham H.(1943)。A Theory of Human Motivation。Psychological Review,50(4),370-396。  new window
30.杜榮瑞、陳煬楊、黃馨儀(20190500)。企業社會責任績效與CEO薪酬的關係。當代會計,20(1),1-28。new window  延伸查詢new window
31.戴怡蕙、曾智揚(20190500)。內部董事薪酬合約與控制股東股份控制權與現金流量權偏離程度之關聯。當代會計,20(1),29-66。new window  延伸查詢new window
32.林穎芬、馮軒綾、洪鈺浩(20180700)。機構投資人、董事會結構、薪酬與關係人交易。中華會計學刊,14(1),1-29。new window  延伸查詢new window
33.黃惠君、蘇淑慧、盧正宗(20170800)。高階經理人薪酬、性別與企業社會責任之探討。管理資訊計算,6(特刊2),158-170。new window  延伸查詢new window
34.Chang, Xin、Fu, Kangkang、Low, Angie、Zhang, Wenrui(2015)。Non-executive employee stock options and corporate innovation。Journal of Financial Economics,115(1),168-188。  new window
35.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
36.Johnson, Simon、La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(2000)。Tunneling。American Economic Review,90(2),22-27。  new window
37.López-de-Silanes, Florencio、La Porta, Rafael、Vishny, Robert W.、Shleifer, Andrei(2000)。Investor Protection and Corporate Governance。Journal of Financial Economics,58(1/2),3-27。  new window
38.Eisenhardt, Kathleen M.(1989)。Agency Theory: An Assessment and Review。The Academy of Management Review,14(1),57-74。  new window
39.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
40.Ko, Chun-You、Pan, Hunghua、Kuo, Li-Chun、Ko, Yen-Chun(2022)。The association between non-executive compensation and firm performance。Asia-Pacific Journal of Accounting & Economics,29(2),386-401。  new window
41.林卓民、鄭莉、陳嬿如(20170600)。The Impact of Controlling Shareholders on Executive Compensation。證券市場發展季刊,29(2)=114,31-73。new window  延伸查詢new window
42.潘虹華、廖懿屏、鍾旻純(20190100)。薪酬委員會之專業性與高階經理人薪酬相對績效評估。會計評論,68,119-159。new window  延伸查詢new window
43.戴怡蕙、曾智揚(20190400)。高階經營團隊的私有資訊分享功能對其當期薪酬與前期績效關聯性影響。管理與系統,26(2),209-239。new window  延伸查詢new window
44.葉佳華(20190703)。「平民版」金融業平均薪資揭露!這9家被點名有賺錢,員工卻很「薪酸」。商業周刊。  延伸查詢new window
45.Yao, Wenyun、Sang, Yadi、Shen, Yongjian、Han, Pengfei(2020)。Performance sensitivity of non-executive compensation in China: The role of economic policy uncertainty。Economic Modelling,93,310-320。  new window
46.Adeusi, A. S.、Igbekoyi, O. E.、Ologun, O. V.(2019)。Corporate governance mechanisms and employees' compensation。Accounting and Taxation Review,3(2),66-84。  new window
47.Akyol, A. C.、Verwijmeren, P.(2013)。Human capital costs, firm leverage, and unemployment rates。Journal of Financial Intermediation,22(3),464-481。  new window
48.Bertay, Ata Can、Uras, Burak R.(2020)。Leverage, bank employee compensation and institutions。Journal of Banking & Finance,111,(105701)1-(105701)17。  new window
49.Bova, F.、Kolev, K.、Thomas, J. K.、Zhang, X. F.(2015)。Non-executive employee ownership and corporate risk。The Accounting Review,90(1),115-145。  new window
50.Chemmanur, Thomas J.、Cheng, Yingmei、Zhang, Tianming(2013)。Human capital, capital structure, and employee pay: An empirical analysis。Journal of Financial Economics,110(2),478-502。  new window
51.Chen, Jennifer C.、Roberts, Robin W.(2010)。Toward a more coherent understanding of the organization: society relationship: A theoretical consideration for social and environmental accounting research。Journal of Business Ethics,97(4),651-665。  new window
52.Chen, Chun-Ho、Hsu, Yun-Sheng、Weng, Tzu-Ching、Chi, Hsin-Yi(2013)。Does governance mechanism affect the disclosures of top management's compensation?。Pan-Pacific Management Review,16(2),103-132。new window  new window
53.Cho, Sang Jun、Chung, Chune Young、Young, Jason(2019)。Study on the relationship between CSR and financial performance。Sustainability,11(2),343-368。  new window
54.Ellig, Bruce R.(1981)。Compensation elements: Market phase determines the mix。Compensation Review,13(3),57-74。  new window
55.Elsayed, N.、Elbardan, H.(2018)。Investigating the associations between executive compensation and firm performance: Agency theory or tournament theory。Journal of Applied Accounting Research,19(2),245-270。  new window
56.Khan, Rabia Inam、Aslam, Hassan Danial、Lodhi, Irfan(2011)。Compensation management: A strategic conduit towards achieving employee retention and job satisfaction in banking sector of Pakistan。International Journal of Human Resource Studies,1(1),89-97。  new window
57.Kim, Jintae、Cho, Kangho、Park, Cheong K.(2019)。Does CSR assurance affect the relationship between CSR performance and financial performance?。Sustainability,11(20),5682-5693。  new window
58.Iskander, Magdi R.、Chamlou, Nadereh(2002)。Corporate governance: A framework for implementation。Britain World Group Journal,20(1),123-132。  new window
59.Maloa, F.、Rajah, M.(2012)。Determinants of employee compensation: An exploratory study。South African Journal of Labour Relations,36(2),91-112。  new window
60.Mishra, Dev R.(2017)。Post-innovation CSR performance and firm value。Journal of Business Ethics,140(2),285-306。  new window
61.Timbate, L.、Park, C. K.(2018)。CSR performance, financial reporting, and investors' perception on financial reporting。Sustainability,10(2),522-537。  new window
62.Ulumma, O. M.、Umoh, G. I.、Amah, E.(2016)。Compensation and organizational success in selected banks in Port Harcourt。International Journal of Novel Research in Humanity and Social Sciences,3(3),116-125。  new window
63.Banker, Rajiv D.、Lee, Seok-Young、Potter, Gordon、Srinivasan, Dhinu(2000)。An empirical analysis of continuing improvements following the implementation of a performance-based compensation plan。Journal of Accounting and Economics,30(3),315-350。  new window
研究報告
1.Gerhart, Barry、Minkoff, Harvey B.、Olsen, Ray N.(1995)。Employee compensation: Theory, practice, and evidence。Cornell University, School of Industrial and Labor Relation。  new window
圖書
1.Marris, Robin L.(1964)。The Economic Theory of 'Managerial' Capitalism。Macmillan Company of Canada Limited。  new window
2.Milkovich, G. T.、Wigdor, A. K.(1991)。Pay for Performance: Evaluating Performance Appraisal and Merit Pay。National Academy Press。  new window
3.McEachern, William A.(1975)。Managerial control and performance。D. C. Heath and Co.。  new window
4.Taylor, Frederick Winslow(1911)。The principles of scientific management。Harper & Brothers。  new window
5.Gómez-Mejia, Luis R.、Balkin, David B.(1992)。Compensation Organizational Strategy and Firm Performance。South-Western Publishing Co.。  new window
6.Herzberg, Frederick、Mausner, Bernard、Snyderman, Barbara Bloch(1959)。The Motivation to Work。John Wiley & Sons, Inc.。  new window
7.Vroom, Victor Harold(1964)。Work and motivation。John Wiley & Sons, Inc.。  new window
8.McGregor, Douglas(1960)。The Human Side of Enterprise。McGraw-Hill。  new window
其他
1.顏和正(20190103)。什麼是企業社會責任?一次搞懂關鍵字CSR、ESG、SDGs,https://csr.cw.com.tw/article/40743。  延伸查詢new window
2.仝澤蓉(20190501)。上櫃公司好薪酸,股價200元員工薪資僅38萬元,https://udn.com/news/story/7238/3786955。  延伸查詢new window
3.韋惟珊(20190702)。解讀1500家公司薪資!你的產業中,誰最敢給?誰EPS高卻給得少?,https://www.managertoday.com.tw/articles/view/57899。  延伸查詢new window
4.陳蕙綾(20191114)。金管會強化公司治理設3防線,若不合格董監酬勞要全都露,https://news.cnyes.com/news/id/4412470。  延伸查詢new window
5.蘇威傑(20190529)。公司治理新趨勢:「CSR合約制」將主管薪酬跟永續掛鉤,https://csr.cw.com.tw/article/40982。  延伸查詢new window
圖書論文
1.Milkovich, George T.(1988)。A Strategic Perspective on Compensation Management。Research in Personnel and Human Resources Management。JAI。  new window
 
 
 
 
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