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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/125154


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/125154


    题名: 高階經理人權力與薪酬差距對創新與經營績效之影響：以台灣電子業為例
    The Impact of Top Management Power and Compensation Gap on Innovation and Operating Performance: Evidence from Taiwan Electronics Industry
    作者: 黃政仁
    Huang, Cheng-Jen
    林祐民
    贡献者: 會計系
    关键词: 高階經理人權力;創新績效;結構方程模式;經營績效;薪酬差距
    top management power;innovation performance;structural equation modeling;operating performance;compensation gap
    日期: 2018-12
    上传时间: 2019-08-13 11:55:48 (UTC+8)
    摘要: 本研究基於管理階層權力理論、競賽理論與行為理論，以2009～2014 年台灣電子業上市、上櫃公司做為研究對象，探討高階經理人權力、薪酬差距、創新績效與經營績效間之關係，並且運用結構方程模式以補充過去研究文獻與研究方法之不足。研究結果主要發現：(1)高階經理人所有權權力對薪酬差距具有顯著正向影響，表示高階經理人持股比例愈高，則薪酬差距愈大；(2)薪酬差距的擴大，將促進公司創新數量績效與經營績效的成長；(3)高階經理人所有權權力會直接對會計績效產生正向影響，也會透過薪酬差距的擴大，進一步對公司創新數量績效與經營績效產生正向影響；(4)高階經理人的結構權力會直接對創新績效與會計績效產生正向影響，然而，高階經理人的結構權力也會透過與薪酬差距反向的關係間接負向影響創新數量績效與經營績效。
    Based on managerial power theory, tournament theory and behavioral theory, this paper examines the relationships among top management power, compensation gap, innovation performance, and operating performance for Taiwan listed electronics industry companies from 2009 to 2014. We also apply structural equation modeling (SEM) to complement previous literature and research methods. The main findings are as follows: (1) Top management’s ownership power has a significant and positive impact on compensation gap, indicating that the higher proportion of ownership for senior managers, the greater the compensation gap; (2) The widening compensation gap enhances innovation quantity performance and operating performance; (3) Top management’s ownership power has a positive and direct impact on accounting performance, and a positive and indirect effect on innovation quantity performance and operating performance through the expansion of compensation gap; (4) Top management’s structural power has a positive and direct effect on innovation performance and accounting performance. However, top management’s structural power also indirectly affect innovation quantity performance and operating performance through the negative relationship with compensation gap.
    關聯: 產業與管理論壇, Vol.20, No.4, pp.24-57
    数据类型: article
    DOI 連結: https://doi.org/10.3966/199582342018122004002
    DOI: 10.3966/199582342018122004002
    显示于类别:[會計學系] 期刊論文

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