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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/73764

    Title: 高階主管薪酬級距與公司績效之關聯性分析;A Correlation Analysis between High-level Executive Pay Gap and Corporate Performance
    Authors: 潘玉玲;Pan, Yu-Ling
    Contributors: 人力資源管理研究所在職專班
    Keywords: 競賽理論;組織層級薪資差異;公司績效;Tournament Theory;Pay gap;Company Performance
    Date: 2017-07-26
    Issue Date: 2017-10-27 12:15:34 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 高階經理人的薪酬為上市櫃公司揭露的重要指標,可由經理人獲得的薪酬觀察與企業績效的關聯性。
    本研究將檢視台灣上市櫃公司,高階經理人的薪資級距與公司績效表現是否與競賽理論相吻合,以台灣證券交易上市櫃公司2009年受薪人數大於等於8人且連續7年的高階經理人薪酬為研究樣本,以迴歸分析及相關係數統計方法來驗證各變數之關係,研究高階經理人的薪酬級距設計方式與公司績效表現之相關聯性。;The salaries of high-level managers are important disclosure indicators of listed companies, and the correlation of corporate performance can be obtained through observing the salaries of managers.
    Generally, the absolute level of high-level of managers cannot be entirely dependent upon their performances, but rather the relative level as compared with other managers. The tournament theory points out that the pay gap between the organizational levels can serve as an incentive for employees to invest more effort, and the staff’s effort is determined by the pay increases after the promotion. The greater the increase, the harder effort the staff has paid. Thus, the greatest effort played by the managers of all levels can be enhanced through the pay structure design. The tournament theory advocates the use of promotion and pay adjustment to encourage employees to influence the company’s performance. When the enterprise’s high-level managers can effectively manage and create high business performance, the enterprise will naturally willing to provide high salaries.
    This study aims to examine if the pay gap of high-level managers of Taiwan’s listed companies and the company’s performance are consistent with the tournament theory. Eight (more than or equal to) salaried high-level managers from Taiwan’s listed companies were taken as the research samples for seven consecutive years since 2009. The regression analysis and correlation coefficient statistical method were used to verify the variable relationship and study the correlation between the pay gap design of high-level managers and company’s performance.
    Appears in Collections:[人力資源管理研究所碩士在職專班 ] 博碩士論文

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