题名

高階主管薪資與財務績效及社會績效之關聯性：代理理論及利害關係人理論觀點

并列篇名

Top Management Compensation, Financial Performance, and Social Performance: From Agency Theory and Stakeholder Theory Perspective

作者

方妙玲(Miao-Ling Fang)

关键词

高階主管薪資 ； 財務績效 ； 社會績效 ； Top Management Compensation ； Financial Performance ； Social Performance

期刊名称

企業管理學報

卷期/出版年月

77期（2008 / 06 / 01）

页次

47 - 80

内容语文

繁體中文
中文摘要

本研究探討高階主管的薪資與經營績效的關聯性，薪資包含固定薪資以及變動薪資，經營績效包含財務績效以及社會績效。研究目的為：(1)驗證高階主管的薪資與經營績效的關聯性，探討藉由優渥薪酬來獎勵高階主管以提升營運績效的實際成效；(2)驗證財務績效與社會績效之關聯性，此將有助高階主管制定企業的策略目標，配置各利害關係人的利益之優先順序。本研究以364家國內上市櫃公司為樣本，使用公開的次級資料進行分析。研究結果：(1)高階主管的變動薪資對資產報酬率及股東權益報酬率有正向影響效果、(2)變動薪資對社會績效亦具正向影響關係、(3)無法確定財務績效及社會績效對薪資何者較具影響力、(4)財務績效與社會績效的關係呈現交互影響效果。
英文摘要

This study examines the relationship between top management compensation and financial performance and corporate social performance. Top management compensation includes base pay and incentives. From the perspective of agency theory and stakeholder theory, the results will be analyzed. Agency theory emphasizes shareholder wealth maximization. Stakeholder theory, in contrast, emphasizes the firm's relations with a wider range of implicit and explicit stakeholder. Although the agency and stakeholder views of the firm are often described as polar opposites, we expect to incorporate the insights from agency theory into stakeholder theory by this investigation. Listed companies in Taiwan are the samples of the study. There are 364 samples. The study uses secondary data. This topic, however, is of significant theoretical and practical importance.
主题分类 社會科學 > 經濟學
社會科學 > 管理學
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被引用次数
  1. 王苑菱(2017)。公司治理對企業社會責任揭露之影響─以CEO薪酬為中介變項。淡江大學會計學系碩士班學位論文。2017。1-79。 
  2. 洪文君(2016)。利害關係人對環境揭露之影響-以中國為例。淡江大學會計學系碩士班學位論文。2016。1-65。 
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