| DC 欄位 |
值 |
語言 |
| DC.contributor | 人力資源管理研究所 | zh_TW |
| DC.creator | 勞方儀 | zh_TW |
| DC.creator | Fang-Yi Lao | en_US |
| dc.date.accessioned | 2019-7-5T07:39:07Z | |
| dc.date.available | 2019-7-5T07:39:07Z | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | http://ir.lib.ncu.edu.tw:88/thesis/view_etd.asp?URN=106427013 | |
| dc.contributor.department | 人力資源管理研究所 | zh_TW |
| DC.description | 國立中央大學 | zh_TW |
| DC.description | National Central University | en_US |
| dc.description.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。
| zh_TW |
| dc.description.abstract | 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.
| en_US |
| DC.subject | 員工分紅 | zh_TW |
| DC.subject | 現金分紅 | zh_TW |
| DC.subject | 股票分紅 | zh_TW |
| DC.subject | 員工分紅費用化 | zh_TW |
| DC.subject | 組織績效 | zh_TW |
| DC.subject | 多角化 | zh_TW |
| DC.subject | Profit Sharing | en_US |
| DC.subject | Cash Bonus | en_US |
| DC.subject | Stock Bonus | en_US |
| DC.subject | Employee Bonus Expensing | en_US |
| DC.subject | Organizational Performance | en_US |
| DC.subject | Diversification Strategy | en_US |
| DC.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 | zh_TW |
| dc.language.iso | zh-TW | zh-TW |
| DC.title | 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 | en_US |
| DC.type | 博碩士論文 | zh_TW |
| DC.type | thesis | en_US |
| DC.publisher | National Central University | en_US |