政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/136303
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113648/144635 (79%)
Visitors : 51683786      Online Users : 444
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/136303


    Title: 員工流動率對公司績效之影響以及員工對分紅政策偏好
    The impact of employee turnover on company performance with bonus policy
    Authors: 陳彥伃
    Chen, Yen-Yu
    Contributors: 徐愛恩
    陳彥伃
    Chen, Yen-Yu
    Keywords: 員工流動率
    公司績效
    員工分紅
    employee turnover
    company performance
    employee bonus
    Date: 2021
    Issue Date: 2021-08-04 14:31:36 (UTC+8)
    Abstract: 近幾年來人力資本之議題逐漸被重視，卻因人力資本在會計上無法被入帳，導致過往對人力資本的探討僅限於使用員工薪酬等投入面來討論，而鮮少使用員工流動率作為人力資本之衡量標的。故本研究將以台灣上市上櫃電子產業作為樣本依據，並深入探討公司於不同財務狀況下之分紅政策與員工流動率對公司績效之影響。本研究實證結果顯示，當公司有破產危機時，有發放現金分紅之公司，其員工流動率越低。於灰色地帶之公司，則是不管是有發放現金分紅還是股票分紅，皆與員工流動率及公司績效呈現負向關係。但當公司無破產危機時，其不論是員工流動率本身，亦或是有無發放任何形式之分紅，皆無法對公司績效再帶來任何明顯之影響。
    In recent years, human capital issue has been getting more attention, and while it is an important asset of companies, its value is difficult to be captured. As the result, the measurements used in prior studies cannot reflect the true value of human capital.
    This study uses the Taiwan-listed electronic companies to further explore the impact of the company`s bonus policy and employee turnover rate on company performance. The empirical results of this study show that financially distressed and cash bonus issuing companies had lower employee turnover rate. When the financial situation of the company is relatively stable, whether cash or stock bonus are distributed, they all have a negative relationship with employee turnover and better company performance. However, when the company has no bankruptcy crisis, there is no significant impact.
    Reference: 一、中文文獻

    大川修一，2013，日本經營之神松下幸之助的經營智慧，臺灣：文經閣出版社。
    尹賢瑜、丁碧慧與沈淑芬，2012，最適員工分紅配股率之探討，創新與管理，第9卷第4期：65-84。
    李伶珠，2008，企業與員工如何因應員工分紅費用化後時代的薪酬制度，會計研究月刊，第272期：54-64。
    林文政、陳慧娟與周淑儀，2007，台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，第59期：57-100。
    林宛瑩、許崇源、戚務君與潘虹華，2012，穩健會計對員工分紅之影響，會計評論，第55期：37-75。
    林揚舜與鍾俊文，2005，員工分紅配股與員工流動率間之關係，貨幣觀測與信用評等，第52期：88-98。
    林維珩與陳如慧，2009，員工分紅制度與經營績效，會計與公司治理，第6卷第2期：31-63。
    金宇祥，2016，員工薪酬與公司的經營績效和市場績效之關聯性研究，國立台灣大學財務金融學碩博士學位論文。
    馬秀如與黃虹霞，2003，員工分紅入股-制度及會計處理，會計研究月刊，第207期：107-131。
    高玉芬、洪維廷與羅綺雲，2013，人力資本對組織經營績效之影響，萬能商學學報，第18期：143-159。
    莊奕琦與李鈞元，2003，如何衡量人力資本: 理論與台灣實證，經濟論文叢刊，第31期：51-85.
    陳萱黛與李珠華，2014，以公平理論探討人力派遣員工薪酬對工作滿足之影響，全球管理與經濟，第10卷第1期：126-146。
    張安，2017，員工流動對公司價值的影響─以台灣上市櫃公司為例，國立台灣大學財務金融學碩博士學位論文。
    邱立凡，2010，員工分紅費用化新制度影響分析及台企因應策略，創新研發學刊，第6卷第1期：33-42。
    葉靜輝、郭芬芳與袁宇熙，2014，高科技產業分紅費用化後薪酬替代措施對員工工作滿足、組織承諾及離職債向影響之研究，績效及策略研究，第11期第2期：77-101。
    溫福星，2013，社會科學研究中使用迴歸分析的五個重要觀念，管理學報，第30卷第2期：169-190。
    蔡文雄，2012，臺灣企業採用員工獎酬計畫之需求分析調查，會計研究月刊 ，第324期：102-108。
    賴以倫，2003，高科技廠商薪資策略與離職率關係之探討，國立中央大學人力資源管理碩博士學位論文。
    謝安田與蔡旻秀，2013，員工分紅與組織認同、工作投入之關係，北商學報，第23期：19-43。
    蘇家貞，2019，員工流動率之影響因素：員工福利所扮演之角色，政治大學行政管理碩士學程學位論文。

    二、英文文獻

    Alexander, J. A., J. R. Bloom, and B. A. Nuchols. 1994. Nursing turnover and hospital efficiency: An organization‐level analysis. Industrial relations: A Journal of Economy and Society 33 (4):505-520.
    Altman, E. I. 1968. Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. The Journal of Finance 23 (4):589-609.
    Altman, E. I., R. G. Haldeman, and P. Narayanan. 1977. ZETATM analysis a new model to identify bankruptcy risk of corporations. Journal of Banking & Finance 1 (1):29-54.
    Baber, W. R., S. N. Janakiraman, and S.-H. Kang. 1996. Investment opportunities and the structure of executive compensation. Journal of Accounting and Economics 21 (3):297-318.
    Berk, J. B., R. Stanton, and J. Zechner. 2010. Human capital, bankruptcy, and capital structure. The Journal of Finance 65 (3):891-926.
    Boodoo, M. U. 2018. Do highly unionized companies compensate their CEOs less in periods of financial distress? Evidence from Canada. ILR Review 71 (2):306-328.
    Chen, C., Y. Y. Chen, P. H. Hsu, and E. J. Podolski. 2016. Be nice to your innovators: Employee treatment and corporate innovation performance. Journal of Corporate Finance 39:78-98.
    Conte, M. A. 1992. Contingent compensation: (How) Does It Affect Company Performance? Journal of Economic Issues (Association for Evolutionary Economics) 26 (2):583.
    Crockett Jr, H. J. 1962. The achievement motive and differential occupational mobility in the United States. American Sociological Review:191-204.
    Dalton, D. R., and W. D. Todor. 1979. Turnover turned over: An expanded and positive perspective. Academy of Management Review 4 (2):225-235.
    Darwish, T. K., S. Singh, and A. F. Mohamed. 2013. The role of strategic HR practices in organisational effectiveness: an empirical investigation in the country of Jordan. The International Journal of Human Resource Management 24 (17):3343-3362.
    Edmans, A. 2011. Does the stock market fully value intangibles? Employee satisfaction and equity prices. Journal of Financial economics 101 (3):621-640.
    Freeman, S. F. (2007). Effects of ESOP adoption and employee ownership: Thirty years of research and experience.
    Gerhart, B., and Milkovich, G. T., 1990. Organizational differences in managerial compensation and financial performance, Academy of Managerial Journal 33 (4):663-691.
    Guest, D., and N. Conway. 2011. The impact of HR practices, HR effectiveness and a ‘strong HR system’ on organisational outcomes: a stakeholder perspective. The International Journal of Human Resource Management 22 (8):1686-1702.
    Guo, L., A. Jalal, and S. Khaksari. 2015. Bank executive compensation structure, risk taking and the financial crisis. Review of Quantitative Finance & Accounting 45 (3):609-639.
    Huselid, M. A. 1995. The impact of human resource management practices on turnover, productivity, and corporate financial performance. Academy of Management Journal 38 (3):635-672.
    Jones, D. C., and T. Kato. 1995. The productivity effects of employee stock-ownership plans and bonuses: Evidence from Japanese panel data. American Economic Review 85 (3):391-414.
    Khatri, N., C. T. Fern, and P. Budhwar. 2001. Explaining employee turnover in an Asian context. Human Resource Management Journal 11 (1):54-74.
    Kopelman, R. E., and P. H. Thompson. 1976. Boundary conditions for expectancy theory predictions of work motivation and job performance. Academy of Management Journal 19 (2):237-258.
    Kruse, D. 1993. Profit sharing: Does it make a difference? The productivity and stability effects of employee profit-sharing plans.
    Merchant, K. A., C. Stringer, and P. Shantapriyan. 2018. Setting financial performance thresholds, targets, and maximums in bonus plans. Journal of Management Accounting Research 30 (3):55-73.
    Murphy, K. J. (1985). Corporate performance and managerial remuneration: An empirical analysis. Journal of Accounting and Economics, 7(1-3), 11-42
    Park, S., and M. H. Song. 1995. Employee stock ownership plans, firm performance, and monitoring by outside blockholders. The Journal of the Financial Management Association. 24(4):52-65.
    Rosen, C., and M. Quarrey. 1987. How well is employee ownership working? Harvard Business Review 65 (5).
    Sloan, R. G. 1993. Accounting earnings and top executive compensation. Journal of Accounting and Economics 16 (1-3):55-100.
    Sparrow, P. R., and A. M. Pettigrew. 1987. Britain`s training problems: the search for a strategic human resources management approach. Human Resource Management 26 (1):109-127.
    Staw, B. M. 1980. The consequences of turnover. Journal of occupational Behaviour 1(4):253-273.
    Vroom, H. 1964. Work and motivation. New York: John Wiley and Sons.
    Welbourne, T. M., and D. M. Cable. 1995. Group incentives and pay satisfaction: Understanding the relationship through an identity theory perspective. Human Relations 48 (6):711.
    Zingales, L. 2000. In search of new foundations. The Journal of Finance 55:1623-1653.
    Description: 碩士
    國立政治大學
    會計學系
    108353037
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0108353037
    Data Type: thesis
    DOI: 10.6814/NCCU202100644
    Appears in Collections:[Department of Accounting] Theses

    Files in This Item:

    File Description SizeFormat
    303701.pdf2009KbAdobe PDF20View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback