政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/136609

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Title:	董監事酬金結構對公司經營績效之影響 The Impact of Remuneration Structure of Directors and Supervisors on Firm`s Operating Performance
Authors:	黃浩原 Huang, Hao-Yuan
Contributors:	翁永和 Weng, Yung-Ho 黃浩原 Huang, Hao-Yuan
Keywords:	董監事酬金結構經營績效
Date:	2021
Issue Date:	2021-08-04 16:09:28 (UTC+8)
Abstract:	本研究以2010年至2019年我國上市櫃公司資料為研究樣本，並運用最小平方法，探討董監事酬金結構（總酬金、固定酬金、固定酬金占總酬金比率）、營運策略（公司規模、研發支出、財務槓桿）及公司治理（董監事規模、獨立董監事比率、董監事持股比率、董監事持股質押比率）等因素與公司經營績效之關聯性，研究結果發現「總酬金」、「固定酬金」、「公司規模」、「獨立董監事比率」及「董監事持股比率」對公司經營績效具有顯著正向影響；「固定酬金占總酬金比率」、「研發支出」及「財務槓桿」對公司經營績效具有顯著負向影響；「董監事規模」僅部分模型中對公司經營績效具有顯著正向影響；另「董監事持股質押比率」對公司經營績效具有負向影響，但不具顯著效果。
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Description:	碩士國立政治大學行政管理碩士學程 108921004
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0108921004
Data Type:	thesis
DOI:	10.6814/NCCU202100781
Appears in Collections:	[Master for Eminent Public Administrators] Theses

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