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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/121313


    Title: 總經理薪酬與績效衡量及不確定性之配適度對公司營運績效的影響
    Other Titles: The Impact of the Alignment between Performance Measures, Uncertainty and CEO Compensation on Firm Performance
    Authors: 李佳玲;史雅男;蔡宜伶
    Keywords: 薪酬;不確定性;績效衡量
    Date: 2011-08
    Issue Date: 2021-09-24 12:11:20 (UTC+8)
    Abstract: 代理理論主張,總經理薪酬應與經營績效連結,並且應考量影響公司經營績效的不確定性因素。依循情境理論,總經理薪酬之決定愈符合情境因素時,公司營運績效應愈好,但過去在此方面的研究甚少,本研究依循此一觀點,探討總經理薪酬、績效衡量及公司面臨之不確定性間的配適程度與公司管連績效是否為正相關。本研究以整合性的觀點來捕捉不確定性,包括盈餘雜訊、股票報酬風險與營運風險,而績效衡量指標則包括會計績效與非會計績效衡量指標。本研究以台灣證券交易所公開上市(櫃)公司為研究對象,實證結果發現,當總經理薪酬與公司面臨之不確定性因素及績效衡量之配適度愈好時,公司營運績效表現愈好。若為配適度不佳者,包括總經理薪酬給付不足或給付過多,均有損於公司營運績效。
    Relation: 組織與管理 4(2),頁39-77
    DOI: 10.6792/OM.201108.0039
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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