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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/136310


    Title: 獨立董事背景與高管員工薪酬差距之關聯性- 以我國上市櫃公司為例
    Relationship between Background of Independent Directors and Executive - Employee Pay Ratios- Evidence from Listed Companies in Taiwan
    Authors: 謝旻修
    Hsieh, Min-Hsiu
    Contributors: 徐愛恩
    Tsui, Ai-An
    謝旻修
    Hsieh, Min-Hsiu
    Keywords: 獨立董事
    董事背景
    薪酬差距
    Independent directors
    Background of directors
    Pay ratio
    Date: 2021
    Issue Date: 2021-08-04 14:33:06 (UTC+8)
    Abstract: 2002年後，金管會逐步要求上市櫃公司設立獨立董事是台灣近年來公司治理的大改革，本研究旨在探討不同獨立董事背景對高階經理人與基層員工薪酬差距之關聯性，以2015-2019年台灣上市櫃公司資料為研究樣本，分析財務會計、法務、學術及產業四種背景獨立董事何者較能抑制薪酬差距。實證結果發現財務會計背景獨立董事與薪酬差距呈現正向關係，也就是公司具有財務會計背景獨立董事使公司薪酬差距擴大；而法務、學術及產業背景獨立董事則與薪酬差距呈現負向關係，具有一定的抑制效果，整體而言，公司規模以及員工人數解釋了大部分的薪酬差距關係，而獨立董事背景則可做為增進公司治理及調節薪酬差距的一項重要角色。
    Adding independent directors onto the board has been an important reform of corporate governance of listed companies. Independent director system was formally introduced in Taiwan in 2002, and it has brought effects on corporate governance of all listed companies. The purpose of this study is to examine the relationship between the background of independent directors and the executive-employee pay ratio with the data of listed companies from 2015 to 2019. Empirical results indicate that there is a positive relationship between companies with independent directors of financial and accounting background with the pay ratio while there is a negative relationship between companies with legal, academic and industry expertise of independent director with the pay ratio. The negative relationship implies these backgrounds of independent directors provide a certain restraining effect to the pay ratio. All in all, the size and quantity of employee explain most of the effect on pay ratio; while independent directors with certain backgrounds can be used to strengthen corporate governance and reduce the executive-employee pay ratio.
    Reference: 中文部分：
    朱倩瑩，2007，應計品質和獨立董監事專業知識背景的關係，台灣大學會計學系碩士論文。
    朱博湧、林裕凌與王筠傑，2015，獨立董事多樣性對於公司價值之研究，管理資訊計畫，第4卷，第2期：65-82頁。
    朱博湧、林裕凌與林峻宇，2015，獨立董事組成、資訊透明度與組織績效-以2008年全球金融風暴為例，評價學報，第九期：1-20頁。
    吳幸蓁、謝佳純、梁書瑋，2014，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，中華會計學刊第10卷，第2期，35-188頁。
    周雅英、姚維仁、陳沂芳，2015，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，管理學報第32卷，第2期，109-134頁。
    林韋伶，2020，薪酬結構對廠商經營績效之影響，政治大學行政管理碩士學程學位論文。
    林祐民，2016，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，東海大學會計學系碩士論文。
    林嬌能，2016，獨立董事在企業租稅規劃的監督效果，會計審計論叢，第 6 卷第 1 期：55-86頁 。
    溫育安，2018，獨立董事與薪酬委員會對高階經理人超額薪酬之影響，靜宜大學會計學系碩士論文。
    謝仁豪，2018，企業內部垂直薪資差距對企業社會責任行為之影響，中央大學人力資源管理碩士論文。
    謝育錚，2018，法律專家之獨立董事對我國公開發行公司訴訟風險影響之關聯性，成功大學財務金融研究所碩士在職專班學位論文。
     
    英文及其他外文部分：
    Agrawal, A., & Chadha, S. (2005). Corporate Governance and Accounting Scandals. The Journal of Law & Economics, 48(2): 371-406.
    Barua, A., Rama, D.V. and Sharma, V. (2010). Audit committee characteristics and investment in internal auditing, Journal of Accounting and Public Policy 29(5): 503-513.
    Baysinger, B. and H. Butler, (1985). Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition. Journal of Law, Economics and Organization 1(1):101-124.
    Daily, C.M. and Dalton, D.R. (1992). The relationship between governance structure and corporate performance in entrepreneurial firms. Journal of Business Venturing, 7: 375-386.
    Dalton, D., Daily, C., Johnson, J., and Ellstrand, A. (1999). Number of Directors and Financial Performance: A Meta-Analysis. The Academy of Management Journal, 42(6): 674-686.
    Fama, E.F. and Jensen, M.C. (1983) Separation of Ownership and Control. The Journal of Law and Economics, 26(2): 301-325.
    Fogel, K., Ma, L. and Morck, R. (2021), Powerful Independent Directors. NBER Workings Papers on Economic Activity: 2-22.
    Francis, B., Hasan, I., and Wu, Q. (2015, Fall). Professors in the boardroom and their impact on corporate governance and firm performance. Financial Management, 44(3): 547-584.
    Ghaleb, B. A. A., Al-Duais, S. D., and Hashed, A. A. (2021). Audit committee chair’s legal expertise and real activities manipulation: Empirical evidence from Malaysian energy and utilities sectors. International Journal of Energy Economics and Policy, 11(1): 65–73.
    Hermalin, B.E. and Weisbach, M.S., (1991). The Effects of Board Composition and Direct Incentives on Firm Performance. FM: The Journal of the Financial Management Association, 20: 101-112.
    Jensen, M. C., and Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4): 305–360.
    Jin, T.H., 2003. 사외이사 제도와, 기업성과,The Korean Journal of Financial Studies 9(1): 1226-1467.
    Krishnan, J., Y. Wen, and W. Zhao. 2011. Legal expertise on corporate audit committees and financial reporting quality. The Accounting Review 86(6): 2099- 2130.
    Liu, G. and Sun, J.,, 2020. Independent directors’ legal expertise, bank risk-taking and performance, Journal of Contemporary Accounting and Economics 17(1)
    Main, B.G.M., O’Reilly, C.A. and Wade, J. (1995), The CEO, the Board of Directors and Executive Compensation: Economic and Psychological Perspectives, Industrial and Corporate Change, 4(2): 293–332.
    Wan, K.M., (2003), Independent Directors, Executive Pay, and Firm Performance
    Wang, C., F. Xie, and M. Zhu. (2015). The industry expertise of independent directors and board monitoring. Journal of Financial Quantitative Analysis 50(5):929- 962.
    Wang, Y., Jin, P.J., and Yang, C.S. (2016), Relations between the professional backgrounds of independent directors in state-owned enterprises and corporate performance, International Review of Economics and Finance 42 (March): 404-411.
    Description: 碩士
    國立政治大學
    會計學系
    108353109
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0108353109
    Data Type: thesis
    DOI: 10.6814/NCCU202100775
    Appears in Collections:[Department of Accounting] Theses

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