我國公司董事會組成多樣性與員工流動率之關係

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呂靜蓓(Ching-Pei Lu) 查詢紙本館藏

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財務金融學系

論文名稱

我國公司董事會組成多樣性與員工流動率之關係

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摘要(中)

對於企業而言員工是最重要的無形資產之一，故企業如何留住人才也是重大課題，其中員工流動率就是衡量企業員工去留的指標，因此許多企業致力於控制員工流動率在一定的水準以避免人才過度流失。過去文獻較多著重於員工流動率如何影響企業財務績效或是公司價值，鮮少探討影響員工流動率的決定因素為何，故本文希望藉由先前文獻使用的多樣性指數(Blau,1977)探討董事會組成多樣性是否能使員工流動率降低，因董事會組成多樣性程度越高越能夠提供企業越多元的意見，制定出較為周全的政策，進而打造一個更加友善的職場，故公司會有較低的員工流動率。本研究以2006年至2022年台灣上市櫃資料為研究樣本，探討董事會組成多樣性與員工流動率之間的關係，實證結果顯示董事會性別多樣性與任期多樣性程度與員工流動率皆呈現負向顯著關係。

摘要(英)

For enterprises, employees are one of the most important intangible assets. Therefore, how to retain talent is a major issue for firms. Employee turnover rate is an indicator of employee retention for companies, so many companies are committed to controlling turnover rates to avoid loss of talent. Prior literatures focused more on how employee turnover rates affect financial performance or firm value, with little exploration of the determining factors behind employee turnover rates. This study aims to investigate whether board diversity can reduce employee turnover rates. Higher levels of board diversity are believed to provide more diverse perspectives, leading to more comprehensive policies and a friendly work environment, ultimately resulting in lower employee turnover rates for companies. Using data from listed companies in Taiwan from 2006 to 2022, empirical results show that both board gender diversity and board tenure diversity are negatively and significantly related to employee turnover rates.

關鍵字(中)

★ 董事會組成多樣性
★ 董事會性別多樣性
★ 董事會任期多樣性
★ 員工流動率

關鍵字(英)

★ baord diversity
★ board gender diversity
★ board tenure diversity
★ employee turnover

論文目次

第一章、緒論-P1
第二章、文獻回顧與探討及假說建立-P3
2-1董事會組成多樣性帶來的正面及負面影響-P3
2-2員工流動率帶來的影響以及發生原因-P6
2-3 董事會組成多樣性與員工流動率關係之假說建立-P8
第三章、研究方法與資料-P9
3-1樣本選取與資料來源-P9
3-2變數定義-P9
3-2-1被解釋變數–員工流動率-P9
3-2-2解釋變數–董事會組成多樣性指數 -P9
3-2-3控制變數及固定效果-P10
3-2-4其他變數-P10
3-3實證模型-P12
第四章、實證結果-P13
4-1敘述統計與相關性分析-P13
4-2迴歸實證分析-P16
4-2-1董事會組成多樣性指數對員工流動率影響之迴歸結果-P16
4-2-2董事會性別多樣性及任期多樣性影響員工流動率之媒介-P25
4-2-3穩健性測試-P31
第五章、結論及建議-P33
參考文獻-P34

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指導教授

彭淑卿(Shu-Cing Peng)

審核日期

2024-6-6

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