我國公司董事會組成多樣性與員工流動率之關係

以作者查詢圖書館館藏

、以作者查詢臺灣博碩士

、以作者查詢全國書目

、勘誤回報

、線上人數：194

、訪客IP：18.190.160.84

姓名

呂靜蓓(Ching-Pei Lu) 查詢紙本館藏

畢業系所

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

相關論文

★ CEO年資對員工流動率的影響－以台灣上市櫃公司為例	★ 董事會多樣性與高階主管和基層員工薪資差距之關係
★ 金融危機時期的薪酬變化與公司績效之關係 —以2008金融危機為例	★ 公司女性友善程度對公司績效影響 -以台灣上市公司為例
★ 管理層變動限制與企業社會責任	★ 氣候曝險與財務報表可讀性之相關性
★ 公司政治風險與CEO薪酬變化之關係	★ 女性CEO與氣候變遷相關議題之關係
★ 產品市場競爭對公司剝削員工程度的影響	★ 氣候變遷與高階經理人薪酬績效設計之關聯性

檔案

[Endnote RIS 格式]

[Bibtex 格式]

[相關文章]

[文章引用]

[完整記錄]

[館藏目錄]

[檢視]

[下載]

本電子論文使用權限為同意立即開放。
已達開放權限電子全文僅授權使用者為學術研究之目的，進行個人非營利性質之檢索、閱讀、列印。
請遵守中華民國著作權法之相關規定，切勿任意重製、散佈、改作、轉貼、播送，以免觸法。

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

參考文獻

李佳玲, 葉穎蓉, 何晉滄, 2005, 績效、公司治理與高階管理者離職關係之實證研究, 中山管理評論, 13(1), 75-106.
林子卉, 張元, 2023, 董事會多樣性與盈餘管理－兼論家族企業的調節角色, 會計與公司治理, 18(1), 1-50.
粘季為, 張元, 許敏政, 2017, 公司董事會多樣性是否有助於降低公司風險, 兩岸金融季刊, 5(3), 69-111.
張元, 王筱瑩, 2016, 董事會及高階管理階層的性別多樣性與企業社會責任的關聯, 亞太經濟管理評論, 20(1), 1-44.
Adams, R. B., and Ferreira, D., 2007, A theory of friendly boards, The Journal of Finance, 62(1), 217-250.
Adams, R. B., & Ferreira, D., 2009, Women in the boardroom and their impact on governance and performance, Journal of Financial Economics, 94(2), 291-309.
Alla, A. A., and Rajaa, O., 2019, A review of the literature on employee turnover, American International Journal of Social Science, 8(3), 22-29.
Ariff, A. M., Salleh, Z., Noor, M. N. H. M., Mohamad, N. R., and Ismail, N., 2017, Board diversity and innovation performance in Malaysia, International Journal of Business Governance and Ethics, 12(3), 241-261.
Bernile, G., Bhagwat, V., and Yonker, S., 2018, Board diversity, firm risk, and corporate policies, Journal of Financial Economics, 127, 588-612.
Beji, R., Yousfi, O., Loukil, N., and Omri, A., 2021, Board diversity and corporate social responsibility: empirical evidence from France, Journal of Business Ethics, 173, 133-155.
Blau, P.M. 1977, Inequality and Heterogeneity:A Primitive Theory of Social Sturcture, the free press, New York.
Buertey, S., 2021, Board gender diversity and corporate social responsibility assurance: The moderating effect of ownership concentration, Corporate Social Responsibility and Environmental Management, 28(6), 1579-1590.
Chang, Y. K., Oh, W. Y., Park, J. H., and Jang, M. G., 2017, Exploring the relationship between board characteristics and CSR: Empirical evidence from Korea, Journal of Business Ethics, 140, 225-242.
Chukwu, B. A., 2019, The influence of staff promotion on employee turnover intention in food and beverage industry in Nigeria, Journal of Asian Business Strategy, 9(2), 66.
Creek, S. A., Kuhn, K. M., and Sahaym, A., 2019, Board diversity and employee satisfaction: the mediating role of progressive programs, Group and Organization Management, 44(3), 521-548.
Dalton, D. R., and Todor, W. D., 1979, Turnover turned over: An expanded and positive perspective, Academy of Management Review, 4(2), 225-235.
Ekhsan, M., 2019, The influence job satisfaction and organizational commitment on employee turnover intention, Journal of Business, Management, and Accounting, 1, 1.
Fernández-Temprano, M. A., and Tejerina-Gaite, F., 2020, Types of director, board diversity and firm performance, Corporate Governance: The International Journal of Business in Society, 20(2), 324-342.
Griffin, D., Li, K., and Xu, T., 2020, Board gender diversity and corporate innovation: international evidence, Journal of Financial and Quantitative Analysis, 56(1), 123-154.
Gyensare, M., Otoo, E., Asare, J., and Twumasi, E., 2015, Antecedents and consequence of employee turnover intention: Empirical evidence from Ghana, Management Science Letters, 5(8), 781-796.
Hafsi, T., and Turgut, G., 2013, boardroom diversity and its effect on social performance: conceptualization and empirical evidence, Journal of Business Ethics, 112, 463-479.
Hagendorff, J., and Keasey, K., 2012, The value of board diversity in banking: evidence from the market for corporate control, The European Journal of Finance, 18(1), 41-58.
Hambrick, D. C., Cho, T. S., and Chen, M. J., 1996, The influence of top management team heterogeneity on firms′ competitive moves, Administrative Science Quarterly, 41, 659-684.
Hancock, J. I., Allen, D. G., Bosco, F. A., McDaniel, K. R., and Pierce, C. A., 2013, Meta-analytic review of employee turnover as a predictor of firm performance, Journal of Management, 39(3), 573-603.
Harjoto, M., Laksmana, I., and Lee, R., 2015, Board diversity and corporate social responsibility, Journal of Business Ethics, 132, 641-660.
Harjoto, M. A., Laksmana, I., and Yang, Y. W., 2018, Board diversity and corporate investment oversight, Journal of Business Research, 90, 40-47.
Hartmann, C. C., and Carmenate, J., 2021, Does board diversity influence firms’ corporate social responsibility reputation, Social Responsibility Journal, 17(8), 1299-1319.
Hong, L., and Page, S. E., 2004, Groups of diverse problem solvers can outperform groups of high-ability problem solvers, Proceedings of the National Academy of Sciences, 101(46), 16385-16389.
Iqbal, S., Guohao, L., and Akhtar, S., 2017, Effects of job organizational culture, benefits, salary on job satisfaction ultimately affecting employee retention, Review of Public Administration and Management, 5(3), 1-7.
Jhunjhunwala, S., and Mishra, R. K. 2012, Board diversity and corporate performance: The Indian evidence, Journal of Corporate Governance, 11(3), 71.
Kang, J. K., Kim, S., and Oh, S., 2022, Does board demographic diversity enhance cognitive diversity and monitoring, The Accounting Review, 97(6), 385-415.
Kurniawaty, K., Ramly, M., and Ramlawati, R., 2019, The effect of work environment, stress, and job satisfaction on employee turnover intention, Management Science Letters, 9(6), 877-886.
Kyaw, K., Treepongkaruna, S., Jiraporn, P., and Padungsaksawasdi, C., 2022, Does board gender diversity improve the welfare of lesbian, gay, bisexual, and transgender employees, Corporate Social Responsibility and Environmental Management, 29(1), 200-210.
Lee, C. C., Luppi, J. L., Simmons, T., Tran, B., and Zhang, R., 2023, Examining the impacts of ESG on employee retention: A study of generational differences, Journal of Business and Management, 29(1), 1-22.
Li, Q., Lourie, B., Nekrasov, A., and Shevlin, T., 2022, Employee turnover and firm performance: Large-sample archival evidence, Management Science, 68(8), 5667-5683.
Magnanelli, B. S., Paolucci, G., and Pirolo, L., 2021, Diversity in boardrooms and firm performance: The role of tenure and educational level of board members, Corporate Board: Role, Duties and Composition, 17(3), 31-41.
Nel, G., Scholtz, H., and Engelbrecht, W., 2022, Relationship between online corporate governance and transparency disclosures and board composition: Evidence from JSE listed companies, Journal of African Business, 23(2), 304-325.
Melón-Izco, Á., Ruiz Cabestre, F. J., and Ruiz-Olalla, M. C., 2020, Diversity in the board of directors and good governance practices, Economics and Business Letters, 9(2), 97-105.
Nielsen, V. L., and Madsen, M. B., 2017, Does gender diversity in the workplace affect job satisfaction and turnover intentions, International Public Management Review, 18(1), 77-115.
Ranta, M., and Ylinen, M. ,2023, Board gender diversity and workplace diversity: a machine learning approach, Corporate Governance: The International Journal of Business in Society, 23(5), 995-1018.
Shamsuzzoha, A. H. M., and Shumon, M. R. H., 2007, Employee turnover- a study of its causes and effects to different industries in Bangladesh, Manufacturing Engineering, 6(3), 64-68.
Ullah, I., Zeb, A., Khan, M. A., and Xiao, W., 2020, Board diversity and investment efficiency: evidence from China, Corporate Governance: The international journal of business in society, 20(6), 1105-1134.

指導教授

彭淑卿(Shu-Cing Peng)

審核日期

2024-6-6

推文