人力精簡與財務績效：整合經濟與心理契約觀點;Employee Downsizing and Financial Performance: Integrating Economic and Psychological Contract perspectives

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题名:	人力精簡與財務績效：整合經濟與心理契約觀點;Employee Downsizing and Financial Performance: Integrating Economic and Psychological Contract perspectives
作者:	劉懿;Liu,Yi
贡献者:	人力資源管理研究所
关键词:	人力精簡;Employee Downsizing;Economic Theory;Psychological Contract Theory;Financial Performance
日期:	2016-06-22
上传时间:	2016-10-13 11:20:45 (UTC+8)
出版者:	國立中央大學
摘要:	近幾十年來，出現許多探討人力精簡對組織影響的相關研究，但仍無法得出一個決定性的結論。故本研究探討人力精簡對組織財務績效的影響，在考量長短期與公司財務狀況的基礎上，結合最普遍被用來推論人力精簡議題的兩個觀點—經濟利益理論與心理契約理論，試圖提供一個更全面的邏輯推導。本研究蒐集台灣上市上櫃公司於2009至2014年的長期資料，使用742家公司，共3503筆樣本。研究顯示從事人力精簡的公司在當年度的組織績效雖會劣於未進行人力精簡的公司，但其未來兩年度之組織績效會顯著優於他們。此外，研究發現情況良好的組織若進行精簡活動，會造成負向的影響，但財務有危機的組織若進行精簡，會提升其財務表現。;Though the empirical studies on the consequences of employee downsizing have increased significantly over the last decades, the results remain inconclusive. This paper attempts to predict the financial effect of workforce reduction by consolidating economic theory and psychological contract theory to generate a more fundamentally concrete logic in assuming the outcome of downsizing regarding the time frame and financial condition. Collecting data from companies listed on the Taiwan Stock Exchange between 2009 and 2014, the study examined the unbalanced panel data with 742 firms and 3503 observations. The results indicate that the downsizers significantly underperformed the non-downsizers in financial performance in the year of employment restructuring. However, in the 2 years following employee downsizing, the firms that had job cuts significantly outperformed their counterparts. Moreover, the findings indicate that healthy firms that downsize receive negative returns, whereas firms that are financially distressed have superior financial outcomes after downsizing.
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