https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/108977 Search the Channel s https://tkuir.lib.tku.edu.tw/dspace/simple-search https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/109190 title: 企業環境責任與環境會計資訊揭露之關係－綠色智 慧資本與環境績效的中介效果 abstract: 有鑒全球及社會環保意識的抬頭，並認為企業對環境的影響深遠，所以對其 環保行為也就特別重視。諸多因素令企業逐漸意識到利害關係人所帶來的環保壓 力，因此在營運過程中，須將企業環境議題列入經營決策考量，甚至以更前瞻性的 環保策略來因應，使得企業近年來興起提倡環境的社會責任等相關綠色管理趨勢。 本研究以利益關係人理論及資源基礎觀點出發，探討企業環境責任的建立對環境會 計資訊揭露的影響過程中，是否透過一些中介因子來強化其資訊揭露的效益。研究 以上市（櫃）電子或製造業公司為分析對象，運用問卷調查進行資料蒐集，以 SEM 並輔以偏差校正 bootstrap 檢定模式的中介效果。計回收 90 家有效樣本公司，結果 顯示：綠色智慧資本與環境績效在企業環境責任與環境會計資訊揭露間具完全中介 效果。此結果對企業環境責任到環境會計資訊揭露間的過程有更進一步的認識。 Corporations now pay more attention to their environmental protection due to growing global awareness of the issue and concern that corporate behaviors have long term environmental impact. Stakeholders have pressed corporations to become more sensitive to environmental protection, thus, corporations in recent years include environmental issues in their operational processes, even adopting more proactive environmental strategies in their management decision-making. This has ushered in the trend of green management which advocates environmental responsibility in society. Using the viewpoints of stakeholder theory and resource-based theory as springboard, this study aims to explore, in the establishment of corporate environmental responsibility, whether certain mediating factors are utilized in the process to strengthen the effects of environmental accounting information disclosure. Using Taiwanese listed companies of electronics or manufacturing sectors as analytical subjects, this study conducts survey questionnaires and employs structural equation modeling (SEM) supplemented with bias-corrected bootstrap analysis to evaluate the model’s mediating effects. With a recovery total of 90 companies serving as valid sample for analysis, this study found that: green intellectual capital and environmental performance have full mediating effects on the relationship between corporate environmental responsibility of TMT and environmental accounting information disclosure. <br> https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/109189 title: 薪酬委員會品質、高階經理人現金紅利薪酬與企業 績效關聯性之研究 abstract: 本研究主要探討薪酬委員會的監督品質對於高階經理人的現金紅利薪酬與企 業績效之影響。研究對象為我國上市及上櫃公司，樣本期間主要為 2011 年與 2012 年，本研究以五項品質特性衡量薪酬委員會的監督品質（薪酬委員會委員之董事年 資、規模、每年開會次數、委員出席率與獨立董事比例），採用兩階段估計方法 （two-stage method）探討薪酬委員會的品質對於高階經理人現金紅利薪酬與企業績 效關聯性之影響。研究結果指出當薪酬委員會品質提高時，在薪酬合約制定可降低 現金紅利薪酬的權重達到相同的企業績效。本研究之結果除可彌補相關文獻之不足 外，亦可作為企業未來在調整薪酬委員會的功能及制定高階經理人薪酬時之參考。 The objective of this study is to discuss the substitution effect of managers’ cash bonuses and the quality of compensation committee on firm performance. In this study we used public listed companies in Taiwan as our study sample and our sample period is from Jan. 2011 to Dec. 2012. Cash bonus were used as a proxy for managers’ incentive compensation, and five quality characteristics (directors’ seniority, size of compensation committee, frequency of meetings, members attendance rate and proportion of independent directors) were used to measure the quality of compensation committee. We used two-stage least squared regression to examine the effect of the quality of compensation committee on the association between managers’ cash bonuses and firm performance. Our results found that there is a substitution relationship exists between managers’ cash bonuses and the quality of the compensation committee. This provides evidence for the supposition that companies with a high quality compensation committee could reduce cash bonuses and still achieve the same business performance. <br> https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/109188 title: 高階主管薪酬結構、支配能力與研究發展支出 abstract: 本文從薪酬誘因與董事會監督機制兩個公司治理構面，探討高階主管薪酬結 構與支配能力，對企業裁減研發支出之短視行為的影響。實證結果發現，在自利的 動機下，高階主管會利用裁減研發支出方式，提高當期盈餘以增加其薪酬。而提高 高階主管股票基礎薪酬比率，會降低裁減研發支出的可能性，且在股票基礎導向的 薪酬結構下，透過股票基礎薪酬比率降低企業裁減研發支出的可能性，會高於現金 基礎導向的薪酬結構。此外高階主管具支配能力，所受監督的程度較低，出現裁減 研發支出的可能性較高，但是提高股票基礎薪酬比率，所降低裁減研發支出可能性 的效果，反而會較大。 From two aspects of corporate governance: namely compensation incentive and board monitoring mechanism, this paper aims to explore the impact of CEO compensation structure and dominance on R&D expenditure reduction. Empirical results indicate that myopic CEOs with their self-interest incentive tend to curtail R&D expenditure so as to increase the current earnings and their compensation. If their share-based compensation ratio increased, CEOs will be less likely to curtail R&D expenditures, this likelihood being higher than in cash-based compensation structure. In addition, the dominance power granted by CEOs with means they receive less monitoring, hence the higher likelihood of curtaining R&D expenditure, this likelihood becoming more prominent when the share-based compensation ratio is increased. <br> https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/109187 title: 上市櫃公司自願設置審計委員會及審計委員會品質 之決定因素 abstract: 本文以 2007 年至 2010 年在臺灣證券交易所及櫃檯買賣中心交易之上市櫃公 司為研究樣本，探討公司自願設置審計委員會以及審計委員會品質之決定因素。本 文衡量審計委員會品質的方式係建構一項包括審計委員會規模、成員具備會計或財 務專長之人數、公司治理專長、出席狀況、開會次數及召集人是否具備會計或財務 專長等六個指標的綜合性指標。實證結果發現，整體而言，董監事持股比率愈低、 董事會規模愈大、董事長未兼任總經理、經營績效愈佳、在海外發行有價證券、未 具官股性質及屬電子業的公司，愈可能自願設置審計委員會。此外，本文進一步發 現負債比率愈大、機構投資人持股比率愈高、董事會規模愈大及屬電子業的公司， 審計委員會運作的品質愈佳。 Using firms listed in the Taiwan Stock Exchange and Over-The-Counter from 2007 to 2010 as a sample, this study examined the relationship between determinants of voluntary formation of audit committee and the quality of audit committee. Audit committee quality was measured using a comprehensive indicator comprising the following six indicators: the size of the audit committee, the numbers of member with expertise in accounting or finance, expertise in corporate governance, frequency of meetings, the attendance of member, and whether the convener has expertise in accounting or finance. We found that firms with lower ownership of directors and supervisors, larger board size, CEO non-duality, superior operating performance, issuance of securities overseas, non-government-owned and the electronics industry are associated with the voluntary formation of audit committee. We also determined that higher quality audit committee tend to be found in firms with higher debt ratio, higher ownership of institution investors, larger board size and the electronics industry. <br>