English  |  正體中文  |  简体中文  |  Items with full text/Total items : 70548/70548 (100%)
Visitors : 23221017      Online Users : 276
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/987654321/80046

    Title: 利潤分享制度對多角化公司績效之影響─分紅費用化前後之比較;How Do Profit Sharing Incentives Influence Organizational Performance in Diversified Companies – An Empirical Investigation before and after the Implementation of Employee Bonus Expensing Regulation in Taiwan
    Authors: 勞方儀;Lao, Fang-Yi
    Contributors: 人力資源管理研究所
    Keywords: 員工分紅;現金分紅;股票分紅;員工分紅費用化;組織績效;多角化;Profit Sharing;Cash Bonus;Stock Bonus;Employee Bonus Expensing;Organizational Performance;Diversification Strategy
    Date: 2019-07-05
    Issue Date: 2019-09-03 12:05:29 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本研究現金分紅以及股票分紅在分紅費用化前後,對多角化公司績效之影響。本研究以台灣上市櫃高科技公司為研究對象,從台灣經濟新報資料庫(TEJ)獲取從2005年至2014年間共532家企業的財務資料,整理為Panel Data型式的研究資料,並以回歸模型針對此資料做分析。研究結果發現,(1) 多角化策略對於公司績效的影響並不顯著,只有在控制住研發費用之後才會出現顯著之關係,(2) 在分紅費用化之後,非相關多角化的公司會更傾向於使用股票分紅,(3) 無論分紅費用化前或後,現金分紅都顯著地強化相關多角化策略對公司績效的影響,而股票分紅只在分紅費用化前有此效果。
    ;The purpose of this study is to investigate the relationship between diversification strategy and organizational performance and also the role of profit sharing incentives. We study 532 high-tech companies from 2005 to 2014.All the data are from TEJ Database. The following results are found. (1) The direct effect of diversification strategies on organizational performance is not clear; only when the investment in research and development is controlled does the positive relationship become clear. (2) After 2008, unrelatedly diversified companies tend to adopt stock-based profit sharing incentive; once the investment in research and development is controlled, the amount of stock-based profit sharing matters. (3) Cash-based profit sharing incentive strengthens the relationship between diversification strategies and organizational performance; stock-based profit sharing incentive does so only before the implementation of employee bonus expensing regulation.
    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