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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/148499


    Title: 辨認企業績效之改善途徑 ──以台灣實證資料為例
    Empirical Analysis of the Key Determinants to Corporate Financial Performance in Taiwan
    Authors: 胡竣貿
    Hu, Chun-Mao
    Contributors: 江彌修
    程國榮

    胡竣貿
    Hu, Chun-Mao
    Keywords: 企業績效
    非財務因素
    育嬰留職停薪
    Date: 2023
    Issue Date: 2023-12-01 10:45:54 (UTC+8)
    Abstract: 古典經濟學家暨諾貝爾經濟學獎得主Milton Friedman曾在紐約時報發表文章《The Social Responsibility of Business is to Increase Its Profits》,提升企業績效無非是所有企業相當重要的課題。在知識經濟的現代社會,過往有相當多研究探討人力資本與公司績效之關聯性,近期亦有多項研究探討企業文化、員工心理安全感如何提升組織績效。本研究嘗試以實證資料探討台灣企業應如何分配手中資源,藉以有效創造企業獲利,實現員工、企業的雙贏。
      本研究資料期間涵蓋2020至2022年,來源採自台灣經濟新報 (TEJ) 資料庫,研究樣本為台灣上市及上櫃公司,旨在探討非財務因素、管理哲學對於企業績效之影響性。企業績效以資產報酬率 (ROA) 以及淨值報酬率 (ROE) 為應變數,研究變數為育嬰留職停薪申請率、復職率、復職留任一年率以及高層基層薪資差異,並運用多元線性迴歸模型進行分析。金錢誘因固然為工作的要素之一,實證研究發現,若員工育嬰留職停薪申請率以及復職留任一年率的比率越高,代表企業重視非金錢誘因、職場友善,同樣有助於企業績效,其中又以對電子業之影響性更為顯著。申請率、復職留任率偏低的公司能依此進行改善,落實育嬰留職停薪政策、降低刁難情事,吸引人才並且讓優秀員工長留公司。另一方面,企業之間的高管與基層薪資差異越大,企業績效傾向越好,無論是全產業、非電子業、電子業之間的效果皆有正向影響。獎勵超級明星相對優渥的薪資結構,給予其他員工向上看齊的動力,實證結果印證領導學大師David Cottrell的管理哲學效果顯赫。
    Reference: 英文文獻
    Antle, R., & Smith, A. (1986). An empirical investigation of the relative performance evaluation of corporate executives. Journal of Accounting Research, 1-39.
    Bebchuk, L. A., & Grinstein, Y. (2005). Firm expansion and CEO pay. In: National Bureau of Economic Research Cambridge, Mass., USA.
    Bebchuk, L. A., & Spamann, H. (2009). Regulating bankers' pay. Geo. lJ, 98, 247.
    Boushey, H. & Glynn, S. J. (2012). Comprehensive Paid Family and Medical Leave for Today’s Families and Workplaces. Washington: Center for American Progress.
    Edmans, A., Gabaix, X., & Jenter, D. (2017). Executive compensation: A survey of theory and evidence. The handbook of the economics of corporate governance, 1, 383-539.
    Edmondson, A. (2019). The Fearless Organization: Creating Psychological Safety in the Workplace for Learning, Innovation, and Growth. Wiley.
    Equal Opportunity for Women in the Workplace Agency. (2005). Equal Opportunity for Women in the Workplace Survey 2004: Paid Maternity Leave. Australian Government. http://www.eowa.gov.au/Information_Centres/Resource_Centre/EOWA_Publications/EOWA_Surveys/2004_EOWA_Survey_Results_Paid_Maternity_Leave.pdf
    Friedman, Milton. "A Friedman doctrine: The social responsibility of business is to increase its profits." The New York Times Magazine 13.1970 (1970): 32-33.
    Officer, M. S., Poulsen, A. B., & Stegemoller, M. (2009). Target-firm information asymmetry and acquirer returns. Review of Finance, 13(3), 467-493.
    Zhu, X. & K. Asakawa. (2019). Paid maternity leave improves the organization’s efficiency from a financial perspective (Master’s thesis). Retrieved from http://koara.lib.keio.ac.jp
    中文文獻
    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頁。
    高秀娟 (譯) (2017)。週一清晨的領導課 (David Cottrel)。台北市:大都會文化事業有限公司。(原著出版於2002年)
    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。
    勞動部 (2020)。育嬰留職停薪期滿復職關懷調查。取自https://statdb.mol.gov.tw/html/svy09/0922menu.htm。
    廖益均 (2015)。從員工議題談企業社會責任-以基層員工薪資、員工流動率為例,貨幣觀測與信用評等,第115期,109-122頁。
    蘇家貞 (2019)。員工流動率之影響因素:員工福利所扮演之角色。
    Description: 碩士
    國立政治大學
    國際金融碩士學位學程
    111ZB1026
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0111ZB1026
    Data Type: thesis
    Appears in Collections:[國際金融碩士學位學程] 學位論文

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