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    Please use this identifier to cite or link to this item: 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
    CEO Compensation Structure, Dominance and R&D Expenditures
    Authors: 許永聲;詹玉嫻;黃婉婷
    Keywords: 薪酬結構;支配能力;裁減研發支出;compensation structure;CEO dominance;R&D expenditure reduction
    Date: 2016-05
    Issue Date: 2017-01-12 14:36:00 (UTC+8)
    Publisher: 淡江大學出版中心
    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
    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.
    Relation: Journal of Contemporary Accounting=當代會計期刊 17(1), pp.35-62
    Appears in Collections:[Journal of Contemporary Accounting] v.17 n.1

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