English  |  正體中文  |  简体中文  |  Items with full text/Total items : 73032/73032 (100%)
Visitors : 23045727      Online Users : 235
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version

    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/71039

    Title: 員工分紅費用化與員工股票分紅獎酬之演化;The evolution of employee stock bonus incentives in Taiwan - The impact of the expensing regulations
    Authors: 黃少杭;Huang,Shao-Hang
    Contributors: 人力資源管理研究所
    Keywords: 制度;制度環境;路徑依賴;制度變遷;員工分紅費用化;股票分紅;現金分紅;Institution;Institutional environment;Path dependence;Institutional change;Expensing regulations;Stock bonus;Cash bonus
    Date: 2016-06-27
    Issue Date: 2016-10-13 11:21:35 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本研究主要探討1999年至2013年共15年橫跨分紅費用化前後期,了解台灣企業採用與廢棄股票分紅的理由為何。透過制度理論(institution theory)衍生四種自變數(independent variable):監督成本、成長機會、獲利能力與產業採用比例,並加入控制變數(control variable):產業別、資本投入、勞動投入,以邏輯斯迴歸(Logistic regression)分析討論應變數(dependent variable):股票分紅採用與否。此外,以多元邏輯斯迴歸(Multinomial logistic regression)分析探討研究期間5年為一期共3期台灣企業股票分紅採用與廢棄類型演化過程。
    ;The research is mainly explore the reason why Taiwan companies adopt or abandon the stock bonus incentive from 1999 to 2013 which it cross the expensing regulations. The research through the institutional theory to generate four independent variables: monitoring cost, growth opportunity, ROA and industry adopt ratio; three control variables: standard industrial classification, total assets, number of employees. The research through logistic regression to realize the cause which is adopt or abandon, multinomial logistic regression to realize the evolution of employee stock bonus incentives in Taiwan.
    With regard to the dataset. After deleting observations with missing records, our actual dataset was consisting of 921 firms and 12780 observations, obtained from the Taiwan Economical Journal (TEJ) database. It also combined data from firm annual financial reports, obtained from the Market Observation Post Systems online services. The data consisted of pooled cross-sectional and time-series firm-level data for Taiwanese publicly listed, covering 15 years, from 1999 to 2013.
    The findings indicated that Taiwan companies adopt or abandon the stock bonus which is impact on institution. Institutional pressure dominates firms’ behavior. ROA and industry adopt ratio is the main reason.
    Appears in Collections:[人力資源管理研究所] 博碩士論文

    Files in This Item:

    File Description SizeFormat

    All items in NCUIR are protected by copyright, with all rights reserved.

    社群 sharing

    ::: Copyright National Central University. | 國立中央大學圖書館版權所有 | 收藏本站 | 設為首頁 | 最佳瀏覽畫面: 1024*768 | 建站日期:8-24-2009 :::
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback  - 隱私權政策聲明