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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/94405
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/94405


    Title: 專利權對高階經理人薪酬之影響
    Authors: 洪士剛
    Contributors: 梁嘉紋
    洪士剛
    Keywords: 專利權
    高階經理人薪酬
    代理問題
    公司績效
    patent
    CEO compensation
    agency problem
    innovation
    Date: 2007
    Issue Date: 2016-05-06 16:35:11 (UTC+8)
    Abstract: 本研究主要在探究專利權對於高階經理人薪酬制度之影響,並提出以下之假說:(1)專利權與高階經理人之現金薪酬有正向關係;(2)專利權與高階經理人之年度股票薪酬有正向關係;(3)專利權與高階經理人之年度總薪酬有正向關係;(4)專利權與高階經理人之股票薪酬所佔總薪酬比例有正向關係。
    本文以美國製造業的高階經理人薪酬為樣本,經實證結果發現,專利權申請數、股東權益報酬率及股票報酬率對於高階經理人,無論是在現金薪酬或股票薪酬制度下,皆有顯著正向影響,此正說明在製造業的公司中,專利權對高階經理人薪酬是很重要的非財務性指標。並且,專利權亦與股票薪酬所佔總薪酬之比有顯著正向相關,也顯示有專利權的公司在對經理人的薪酬上較為偏好使用股票薪酬。
    The research is to explore the association between patent count and top management remuneration system. I hypothesize that : (1) CEO cash compensation is positively associated with patent count; (2) patent count and CEO annual stocks compensation have a positive relationship; (3) patent count is positively associated with CEO total annual pay; (4) The proportion of stock compensation in CEO pay is positively associated with patent count.
    Using a sample of manufacturing firms I document that patent count is positively associated with CEO compensation, consistent with my hypotheses. I also find strong evidence that patent count impacts the proportion of stock compensation in CEO pay. Overall, these findings suggest that patent count is an important non-financial indicator in CEO compensation.
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    Description: 碩士
    國立政治大學
    會計學系
    94353035
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0943530351
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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