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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/30965
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30965


    Title: 員工分紅配股之激勵效果與公司治理機制對其之影響
    Authors: 馮煜棻
    Contributors: 李志宏
    馮煜棻
    Keywords: 員工分紅配股
    公司治理
    激勵制度
    Date: 2002
    Issue Date: 2009-09-14
    Abstract: 摘要
    員工分紅配股乃目前企業實施頗為普遍的激勵制度,以產業為區分尤以高科技業實施的比率最高,儘管多數實施員工分紅配股的企業多認為其為一有效的激勵措施,然企業之員工分紅配股政策與數量卻遭受投資人與學界的諸多質疑,本研究之目的乃希望了解員工分紅配股之實施對於企業之獲利能力與員工生產力之影響,此外,因員工分紅配股政策應受公司股東會與董監事會之監督,股東如對公司的員工分紅配股政策不滿,可以透過股東會來影響公司之決策,董監事亦須扮演監督之角色,因此公司之治理機制可能影響員工分紅配股政策,進一步影響員工分紅配股對公司績效的影響,因而本研究加入公司治理機制之構面,討論當公司治理機制不同時,員工分紅配股對於公司績效的影響是否不同。
    本研究之實證結果發現:員工分紅配股的實施與否與公司績效有關,當公司績效好時較可能實施員工分紅配股,但員工分紅配股之實施未必提高公司績效,亦即員工分紅配股的實施不保證能提升公司績效,亦發現員工分紅配股數量與公司績效的關係並不明顯,而進一步加入公司治理機制的構面考量時可知,大多數情況下員工分紅配股對公司績效的影響不因公司治理機制之差異而有不同。
    Reference: 附錄:參考文獻
    英文
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    4.Conte, Michael A Jun 1992, Contingent Compensation: (How) Does It Affect Company Performance? Journal of Economic Issues; Lincoln
    5.Conte, Michael A, Financial Management, ESOPs and Profit-Sharing Plans: Do They Link Employee Pay to Company Performance? Tampa; Winter 1991; Vol. 20, Iss. 4
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    10.James C. Sesil, Douglas L. Kruse, Joseph R. Blasi, Sharing Ownership via Employee Stock Ownership, July 2001, United Nation University, WIDER
    11.James F. Cotter, Anil Shivdasani and Marc Zenner 1997, Do independent directors enhance target shareholder wealth during tender offers? Journal of financial economics 43
    12.John W. Byrd and Kent A. Hickman 1992, Do outside directors monitor managers? Evidence from tender offer bids, Journal of financial economics 32
    13.Marion Festing, Yvonne Groening, Rüdiger Kabst and Wolfgang Weber 1999, Financial Participation in Europe—Determinants and Outcomes
    14.Martin and Richard, Shared Modes of compensation and firm performance: UK evidence, March 2001
    15.Michael Poole 1988, Factors Affecting the Development of Employee Financial Participation in Contemporary Britain: Evidence from a National Survey, British Journal of Industrial Relations 26
    16.Michael S. Weisbach 1988, Outside Directors and CEO turnover, Journal of financial economics 20
    17.Nalbantian, H.R., & Schotter, A. (1997) Productivity under group incentives: An experimental study. The American Economic Review, 87(3)
    18.Noel Cahill, Profit sharing, Employee share ownership and gain-sharing: what can they achieve? NATIONAL ECONOMIC AND SOCIAL COUNCIL, Research Series, No. 4, May 2000
    19.Rafael La Porta, Florencio Lopez-de-Silanes, Andrei Sheleifer, and Robert W. Vishny 1998, Law and Finance, Journal of political economy, Vol. 106(6)
    20.Rafael La Porta, Florencio Lopez-de-Silanes, Andrei Sheleifer 1999, Corporate governance around the world, Journal of Finance, Vol.54 (2)
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    25.Tzu-Shian Han, The effect of profit sharing and employees stock ownership plans: The case of Taiwan’s High- Tech firms, FOR THE ECONOMICS OF PARTICIPATION (IAFEP), Catholic University of Brussels
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    中文
    1.台灣高科技奇蹟之國家競爭力泉源探尋─台式員工分紅入股制度之研究 產業論壇 2002 第三券 第二期 陳安斌、王信文
    2.員工分紅入股 有其存在意義與價值 施振榮 2002-08-01/經濟日報/4版/綜合新聞
    3.台灣企業員工激勵計畫~引進利潤分享計畫與股票選擇權 范欽舜 2000 政治大學財管所碩士論文
    4.分紅入股制度對公司績效之影響:以台灣高科技產業為例,汪美伶 2001 台灣大學商學研究所博士論文
    5.台灣電子資訊公司分紅入股措施對員工生產力之影響,范姜如萱 2001 中央大學人力資源研究所碩士論文
    6.台灣上市公司代理問題、公司治理與股東價值之研究,林玉霞 2002 中原大學會計研究所碩士論文

    公司治理與評等系統 葉銀華、李存修、柯承恩 2002 商智文化
    Description: 碩士
    國立政治大學
    財務管理研究所
    90357011
    91
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0090357011
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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