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    題名: 股權結構特性對高階經理人獎酬與盈餘品質關聯性影響之探討
    作者: 廖思瑋
    Liao, Szu Wei
    貢獻者: 梁嘉紋
    廖思瑋
    Liao, Szu Wei
    關鍵詞: 應計品質
    經理人獎酬
    獎酬績效關聯性
    accruals quality
    executive compensation
    pay-performance sensitivity
    日期: 2008
    上傳時間: 2016-05-09 11:29:04 (UTC+8)
    摘要: 本研究主要針對影響高階經理人酬勞與盈餘品質關聯性之因素進行探討。當會計績效指標在薪酬契約中的角色因為過度的操弄而受到爭議時，公司管理當局是否會為了緩和經理人的短視行為，而加入盈餘品質的考慮因素，調整會計績效指標於薪酬契約中的重要性。另外本研究從公司治理之角度，以股權結構(機構投資人持股、外部大股東持股、董監事持股持押比例、經理人是否同時為董事會成員、董事長是否兼任總經理與股份盈餘偏離倍數)相關變數，探討其對於高階經理人酬勞與盈餘品質間關聯性之影響。
    實證結果顯示，外部大股東持股比例越多，對於高階經理人酬勞與盈餘品質間的關聯性越重視；而經理人同時擔任董事會成員、董事長兼任總經理與股份盈餘偏離倍數越大的公司，會降低高階經理人酬勞與盈餘品質間的關聯性。
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    描述: 碩士
    國立政治大學
    會計學系
    95353040
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0095353040
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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