政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/141535

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/141535

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题名:	以員工關係作為績效衡量指標之經濟後果 The economic consequences of using employee relations as performance metrics
作者:	詹皓惟 Chan, Hao-Wei
贡献者:	梁嘉紋 Liang, Jia-Wen 詹皓惟 Chan, Hao-Wei
关键词:	員工關係 ESG 績效衡量指標薪酬比率經理人薪酬 Employee relations ESG metrics Pay ratio Executive compensation
日期:	2022
上传时间:	2022-09-02 14:43:08 (UTC+8)
摘要:	有鑒於採用企業社會責任相關指標衡量 CEO 績效的企業日益增加，本研究探討企業採用員工關係作為 CEO 績效衡量指標之影響。以 2018 至 2020 年的美國 Standard & Poor 500 公司為樣本，實證結果顯示，採用員工關係作為績效衡量指標之企業有顯著較低的 CEO 與員工薪酬比率，員工薪酬亦顯著較高。而採用員工關係績效指標則對 CEO 薪酬無顯著影響。另外，員工關係績效衡量指標雖與員工生產力呈正相關，卻與企業價值呈現負相關。整體而言，採用員工關係作為 CEO 績效衡量指標有助於提升員工福祉，惟指標之內容及衡量方式應審慎考量，否則將無益於企業價值之提升與長期發展。 In light of the recent trend of stakeholder-oriented performance metrics adoption, this research examines the consequences of firms using employee metrics in their CEO compensation plans. Using a sample of S&P 500 companies from 2018 to 2020, I find that firms adopting employee metrics are lower in pay ratios and higher in employee compensation and employee productivity, while I do not find a relation between employee metrics and CEO compensation. I further find that the adoption of employee metrics has a negative effect on firm value. Overall, the results suggest a positive effect of employee metrics on employee welfare and employee productivity; however, firms should use the ESG metrics with prudence, otherwise it may adversely affect firm value and long-term performance.
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描述:	碩士國立政治大學會計學系 109353003
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0109353003
数据类型:	thesis
DOI:	10.6814/NCCU202201137
显示于类别:	[會計學系] 學位論文

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