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    Title: 我國金融業之員工流動率及員工分紅對企業價值之影響
    The Impact of Employee Turnover Rate and Employee Dividends on Corporate Value of Financial Industry in Taiwan
    Authors: 陳以婕
    Chen, Yi-Chieh
    Contributors: 翁永和
    陳以婕
    Chen, Yi-Chieh
    Keywords: 員工流動率
    員工分紅
    金融業企業價值
    Date: 2024
    Issue Date: 2025-02-04 15:57:51 (UTC+8)
    Abstract: 台灣自民國79年以來頒布「商業銀行設立標準」,開放新銀行之設立,民營銀行家數增加而導致業務重疊,並且削價競爭,財團化更導致金融業體質被削弱,獲利能力降低,加上近年配合政府政策,台灣金融業掀起了整併潮,對於金融從業人員而言,「薪資導向」變成了「績效導向」,金融業已不再是金飯碗的時代,本研究數據來源取自「TEJ Pro系統」自西元2012年到2022年間我國銀行及金控公司,有效樣本數為396筆,以員工流動率、員工分紅占稅前淨利、公司規模、董事會規模、董監事酬勞、營收成長率、負債比率及逾放比率等解釋變數,並運用最小平方法,來探討與金融業企業價值之關聯性,研究結果發現「董事會規模」、「董監事酬勞」對金融業企業價值具有顯著正向影響;「負債比率」、「逾放比率」對金融業企業價值具有顯著負向影響;「公司規模」與「營收成長率」對金融業企業價值具有正向影響,但不具顯著效果;另「員工流動率」對金融業企業價值為負相關,但效果不顯著,「員工分紅占稅前淨利」分別與公司規模及董監事酬勞交乘後,不論是否加入時間虛擬變數,皆對於金融業企業價值具有正向影響,而若將「營收成長率」與員工流動率及員工分紅分別交乘後,則為正相關,表示即使在營收較佳的情況下,若員工流動率也高,亦將對金融業之企業價值產生影響;但營收成長也表示可以分配給員工之紅利愈佳,該金融業之企業價值愈高。
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    網路電子資料部分
    中華民國中央銀行全球資訊網,2024 年 3 月 31 日,取自:https://www.cbc.gov.tw/tw/mp-1.html
    金 融 監 督 管 理 委 員 會 銀 行 局 , 2024 年 4 月 23 日,取自:https://www.banking.gov.tw/ch/index.jsp
    Description: 碩士
    國立政治大學
    行政管理碩士學程
    111921049
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0111921049
    Data Type: thesis
    Appears in Collections:[行政管理碩士學程(MEPA)] 學位論文

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