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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/106838

    Title: 高階經理人薪酬、董事會薪酬與準備金誤差 - 美國產險業是否存在共謀現象?
    Authors: 湯惠雯;洪良慶
    Keywords: 高階經理人薪酬;董事會薪酬;誘因薪酬;準備金誤差;賠款準備金
    Date: 2015-12-19
    Issue Date: 2016-04-27 11:25:30 (UTC+8)
    Abstract: 本研究檢視高階經理人薪酬、董事會薪酬與準備金誤差的關係,以了解美國產險業董事與高階經理人是否共謀操縱賠款準備金。研究結果發現,董事超額薪酬對高階經理人薪酬呈顯著正向影響,且高階經理人薪酬與準備金誤差亦為顯著正向關係,證實董事與高階經理人確實可能合謀操縱準備金以獲取較高的薪酬。本研究進一步分析發現,受董事超額薪酬影響的高階經理人薪酬差額,其對準備金誤差呈現更顯著的正向影響;然而,如改採誘因薪酬檢視,則發現受董事超額誘因薪酬影響的高階經理人誘因薪酬,其對準備金誤差呈現不顯著的正向影響。研究結果建議,以誘因薪酬的激勵方案,應較能使董事與經理人攜手合作,又能避免合謀共利。
    Appears in Collections:[Graduate Institute & Department of Insurance Insurance] Proceeding

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