题名

Effects of Employee Stock Bonuses on Technical Efficiency: Evidence from Taiwan's Electronic Industry

并列篇名

員工分紅配股對生產效率的影響：以台灣電子產業爲例

DOI

10.6226/NTURM2009.20.1.331

作者

鄭士卿(Vivian Jeng)；霍熾榮(Robert C. W. Fok)；張元晨(Yuan-Chen Chang)

关键词

資料包絡分析法 ； 員工分紅配股 ； 生產效率 ； data envelopment analysis ； stock bonuses ； technical efficiency

期刊名称

臺大管理論叢

卷期/出版年月

20卷1期（2009 / 12 / 01）

页次

331 - 354

内容语文

英文
中文摘要

本文採用資料包絡分析法(DEA)，計算出國內電子產業廠商的生產效率指標，並利用企業分紅配股金額資料，探討員工分紅配股制度對電子業廠商生產效率的影響。本文的實證結果顯示在國內電子業廠商中實施員工分紅配股公司的效率值較未實施公司的效率值為高，且國內大部分電子業公司規模效率上的表現較純技術效率的表現為佳。另外，在控制其他變數對生產效率值的影響之後，本文發現國內電子業廠商實施員工分紅配股制度，對其生產效率有進一步提昇的作用。
英文摘要

This paper examines the role of employee stock bonuses on the technical efficiency of Taiwan's electronic manufacturers. Using data envelopment analysis (DEA), we show that the majority of Taiwan's electronic manufacturers have better performance in their scale efficiency than pure technical efficiency, and their efficiency scores are higher for firms that distribute bonus to their employees. Moreover, we use Tobit regression analysis to determine what characteristics influence the efficiency measures obtained. Our results show that higher levels of employee stock bonuses are positively related to efficiency scores, which suggests that employee stock bonuses improve the performance of Taiwan's electronic firms.
主题分类 基礎與應用科學 > 資訊科學
基礎與應用科學 > 統計
社會科學 > 經濟學
社會科學 > 財金及會計學
社會科學 > 管理學
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被引用次数
  1. Huang, Yi-Hsuan,Hsu, Audrey Wen-hsin(2013).The Asymmetric distribution between Stock Bonus and Stock Dividends: Net Incentives or Entrenchments?.交大管理學報,33(2),1-30.
  2. Wang, Taychang,Hung, Yu-Shun(2013).Relative Sensitivity of Performance Measures in Top Executive Compensation Structure.管理學報,30(3),263-293.
  3. 陳以林,王泰昌(2023)。員工分紅費用化對研發支出之限制效應與對研發效率之影響。管理學報，40(4)，383-416。
  4. 廖芝嫻,許文馨,廖芝嫻,許文馨(2013).Earnings Quality and Pay-Performance Sensitivity: Evidence from Employee Profit-Sharing Bonus in Taiwan.Asia Pacific Management Review,18(3),275-299+iii.
  5. 劉俊儒,傅鍾仁,張育琳(2011).Compensation, Life Cycle, and the Value Relevance of Performance Measures.交大管理學報,31(1),93-133.
  6. 潘虹華、許崇源、戚務君、林宛瑩(2012)。穩健會計對員工分紅之影響。會計評論，55，37-75。
  7. 游啟璋(2017)。員工分紅入股（或員工酬勞入股）的金手銬。法令月刊，68(3)，78-99。
  8. 張美玲、張佳其、方靜月(2013)。綜合證券商獲利能力影響因素之探討。商管科技，14(4)，471-497。
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