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| Title: | 非擔任主管職務之全時員工薪資與企業揭露員工薪資調整情形之關聯性研究
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| Authors: | 林芯妤
Lin, Hsin-Yu |
| Contributors: | 梁嘉紋
Liang, Jia-Wen
林芯妤
Lin, Hsin-Yu |
| Keywords: | 自願性揭露
員工薪酬
非擔任主管職務之全時員工
薪資調整
公司治理
企業社會責任
Voluntary disclosure
Employee compensation
Non-executive full-time employee
Pay adjustment
Corporate governance
Corporate social responsibility |
| Date: | 2021 |
| Issue Date: | 2022-08-01 17:05:53 (UTC+8) |
| Abstract: | 過去研究多探討企業社會責任環境層面的自願性揭露，卻較少探討社會層面的自願性揭露，本研究以2018年至2019年台灣上市櫃公司為樣本，探討非擔任主管職務之全時員工（以下簡稱非主管員工）薪資水準與公司自願揭露非主管員工薪資調整情形之關聯性，並進一步探討在自願性揭露下，非主管員工薪資水準與公司調整非主管員工薪資之關聯性。研究結果發現當非主管員工平均薪資愈高、非主管員工平均薪資高於同業水準或是高於同業水準愈多，公司較會自願揭露非主管員工薪資調整情形。此外，在有揭露非主管員工薪資調整情形的公司中，當非主管員工平均薪資愈高、非主管員工平均薪資高於同業水準或是高於同業水準愈多，公司較會調整非主管員工薪資，且當非主管員工平均薪資愈高，非主管員工的平均薪資調整幅度愈大，整體而言，實證結果支持自願性揭露理論。
Previous studies mostly focused on the environmental voluntary disclosure of corporate social responsibility but rarely examined social aspect of voluntary disclosure. Using a sample of Taiwan listed companies from 2018 to 2019, this study examines the relation between the pay level of non-executive full-time employees (non-executive employees) and the voluntary disclosure of non-executive employee pay adjustments, and further examines the relation between the pay level of non-executive employees and the pay adjustment of non-executive employees for firms voluntarily disclosing their pay adjustments. The results suggest that when the pay level of non-executive employees is higher, companies are more likely to voluntarily disclose pay adjustments of non-executive employees. In addition, based on the sub-sample of companies that voluntarily disclose pay adjustments for non-executive employees, the results show that the pay level of non-executive employees is positively associated with the likelihood and the magnitude of pay adjustments for non-executive employees. Overall, the results are consistent with the voluntary disclosure theory. |
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| Description: | 碩士
國立政治大學
會計學系
108353015 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108353015 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202201099 |
| Appears in Collections: | [會計學系] 學位論文
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