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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/146824
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/146824


    Title: CSR薪酬契約與風險承擔誘因之關聯
    The Association between CSR Contracting and Risk-taking Incentives
    Authors: 吳智穎
    Wu, Chih-Ying
    Contributors: 梁嘉紋
    吳智穎
    Wu, Chih-Ying
    Keywords: CSR薪酬契約
    CSR績效衡量指標
    風險承擔誘因
    財務績效目標
    CSR Contracting
    CSR performance goal
    risk incentives
    accounting performance goal
    Date: 2023
    Issue Date: 2023-09-01 14:40:00 (UTC+8)
    Abstract: 在CEO的薪酬設計中,CSR績效衡量指標的使用比例逐年提高,除了滿足利害關係人的訴求之外,使用CSR薪酬契約(CSR Contracting)是否隱含其他意義。本研究探討CSR薪酬契約的使用與CEO財務績效風險誘因、權益性質風險誘因之間是否存在關聯,以及CSR薪酬契約是否能夠作為一種新型態的風險承擔誘因。根據實證結果,本研究發現使用CSR薪酬契約將造成財務績效風險誘因變高,卻會導致較低的權益性質風險誘因,表示CSR薪酬契約確實會改變風險誘因的設計,但對於不同類型的風險誘因會有不同影響。最後,CSR薪酬契約本身與企業風險並無關聯,企業風險的大小仍是受到各類型風險誘因的影響,故CSR薪酬契約並不具備風險誘因之特性。
    The use of CSR (Corporate Social Responsibility) performance measures in CEO compensation design has been increasing over years. This study examines the association between CSR contracting and risk incentives provided to CEO. The empirical evidence shows that CSR contracting increases financial performance risk incentives but decreases equity-based risk incentives. This indicates that CSR contracting indeed alter the design of risk incentives, but their effects differ for different types of risk incentives. Lastly, CSR contracting is not directly related to corporate risk, as the magnitude of corporate risk is still influenced by various types of risk incentives like financial performance risk incentives. Therefore, CSR contracting does not possess the characteristic of being a risk incentive.
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    Description: 碩士
    國立政治大學
    會計學系
    110353006
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0110353006
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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