题名

薪資報酬委員會特性對高階管理團隊異常酬勞之交互效果

并列篇名

The Interaction Effects of Compensation Committee Characteristics on Abnormal Top Management Team Compensation

作者

汪進揚(Jinn-Yang Uang)；李芷綾(Zhi-Ling Li)

关键词

薪資報酬委員會 ； 高階管理團隊 ； 異常酬勞 ； 獨立性 ； 專業性 ； 工作涉入 ； Compensation committee ； Top management team ； Abnormal compensation ； Independence ； Profession ； Work involvement

期刊名称

會計學報

卷期/出版年月

7卷2期（2017 / 11 / 01）

页次

33 - 63

内容语文

繁體中文
中文摘要

本研究在於檢測薪資報酬委員會獨立性、專業性與工作涉入對高階管理團隊異常酬勞之交互影響作用。研究中以台灣證券交易所上市公司為對象，以薪資報酬委員會獨立董事比率衡量薪資報酬委員會獨立性，以具備大專教師資格或擁有專技證照委員比率衡量專業性，以出席率與開會次數衡量工作涉入程度。實證結果顯示，薪資報酬委員會專業性、獨立性與工作涉入等個別特性對高階管理團隊異常酬勞之影響有限，而其交叉項對高階管理團隊異常酬勞則有穩定影響效果。此結果顯示，提升委員會專業性、獨立性與工作涉入程度可產生綜效作用，有效降低高階管理團隊異常酬勞。
英文摘要

This study examines the interaction effects of independence, professional competence and work involvement of the compensation committee on abnormal top management team (TMT) compensation. To address this issue, the ratio of independent directors on the committee is used to measure the degree of independence, the ratio of committee members having a professorship or professional qualifications the degree of professional competence, and the attendance ratio and the number of meetings the extent of work involvement. The results show that while the individual characteristics of the committee are not consistently and significantly related to abnormal TMT compensation, the interactions of the characteristics are negatively associated with abnormal TMT compensation. Such findings indicate that improving independence, professionalism and work involvement of the committee can create synergies and thus effectively reduce abnormal TMT compensation.
主题分类 社會科學 > 財金及會計學
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被引用次数
  1. 林慧茹,汪進揚(2021)。薪酬公平性：員工生產力與控制權偏離之影響。管理學報，38(2)，203-230。
  2. 謝佑承,張雅淇(2021)。不同生命週期下核心代理問題對高階經理團隊薪酬之影響。會計評論，73，133-188。
  3. 張振山,王宏瑞(2022)。公司治理是否影響企業的經營績效？－家族與非家族企業的比較。證券市場發展季刊，34(2)，97-144。
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