博碩士論文 100427009 詳細資訊




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:6 、訪客IP:34.204.173.45
姓名 張華軒(Hua-Hsuan Chang)  查詢紙本館藏   畢業系所 人力資源管理研究所
論文名稱 董事會特性對企業績效之影響-以人力資本為調節變項
(The study of the relationship between board characteristics and corporate performance: The moderating effects of human capital)
相關論文
★ 業務主管領導力對部屬招募行為之影響-以S壽險公司為例★ 人力精簡對企業績效的影響–以產業特性為調節變項
★ 經理人超額薪酬、經理人異動與公司績效之關係★ 人口老化對企業之影響與因應對策-以傳統產業為例
★ 運用羅吉斯迴歸探討企業績效、公司治理與經理人異動之關聯性★ 護理人員組織承諾與專業承諾對離職傾向與離業傾向的影響
★ 運用存活分析探討高科技產業招募者人格特質與離職風險之關聯性-以A公司為例★ 金融電子化對台灣銀行業組織績效及人力彈性影響之探討
★ 人力資源部門角色與功能轉變之個案研究★ 高階主管薪酬級距與公司績效之關聯性分析
★ 人力招募政策及主管領導風格對新進人員晉升與離職傾向之影響-以房仲業S公司為例★ 影響台灣勞工赴海外就業的決定性因素
★ 董事會異質性之決定因素★ 公司治理結構與就業調整
★ 總經理雙元性、股權集中度、人力資本與組織績效★ 人力精簡對組織績效之影響:以人力資本為中介
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]   至系統瀏覽論文 ( 永不開放)
摘要(中) 隨著公司治理與人才資本概念的興起,董事會功能與企業人力資本愈漸受到重視,對於企業績效之影響亦有不少研究,然而,董事會所提供之監督與控制功能卻會受到企業營運階層之人力資本影響,若企業的人力資本愈豐富,則對於經營環境資訊整合與分析的品質愈高,將能強化董事會監督與資源提供對企業績效的正向影響。另外,董事會依據公司所提策略計畫書進行監督控制與決策,當企業擁有較豐富之人力資本,則事前準備會愈具完善、董事會決策品質與效率皆會提升,因此,本研究除了探究董事會特性與人力資本對企業績效之相關性外,並主要探究企業人力資本之豐富程度對董事會特性對企業績效關聯之影響效果。
本研究以台灣上市上櫃公司為對象,資料源自台灣經濟新報資料庫,排除財務結構較為特殊之金融保險產業後,共計641家樣本公司,為完整瞭解且呈現樣本公司情況,本研究期間自2003年起到2011年,共為九年。研究結果發現,董事會特性中除「董事會規模」外,「最終控制者董事控制席次比率」與「董事長不兼任總經理」對企業績效皆具有顯著影響;在人力資本部分則是對企業績效皆呈現顯著影響。另外,人力資本調節角色上,發現「員工平均年資」、「員工平均年齡」調節效果較不一致,而「員工碩士以上學歷比率」與「人力資本投資報酬率」則是具有顯著調節效果,顯示無論是在董事會層級與企業營運層級上,重視董事會運作與員工投資皆對企業有正向的效用。
摘要(英) With the rising of the concept of corporate governance and talent capital, the board functions and human capital have been more attention, the studies of the impact to corporate performance has been increasing. However, the board is focus on control and provide resources ,and it will be effected by the human capital of business operate level, the more abundant human capital company have, the more efficient the board will be. Therefore, the study examined the relationship between the board characteristics, human capital and the corporate performance. And we focus on human capital as a moderator in the process of board characteristics and human capital to affect the corporate performance.
We used the secondary data form Taiwan Economic Journal, and collected 651listed companies in Taiwan during 2003 to 2011. The findings of our research are as follows:
(1) Ratio of director seats controlled by ultimate controller and CEO
duality are negative impact on corporate performance.
(2) The board size has no significant relationship with corporate
performance.
(3) Human capital has positive impact corporate performance .
(4) The human capital has moderating effect on the relationship
between board characteristics and corporate performance.
關鍵字(中) ★ 董事會特性
★ 人力資本
★ 企業績效
★ 公司治理
關鍵字(英) ★ Board characteristic
★ Human capital
★ Corporate performance
★ Corporate governance
論文目次 中文摘要 i
英文摘要 ii
致謝辭 iii
目錄 iv
圖目錄 v
表目錄 v
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究流程 3
第二章 文獻探討 4
第一節 理論基礎 4
第二節 董事會特性與企業績效之關聯 6
第三節 人力資本與企業績效之關聯 8
第四節 人力資本之調節效果 10
第三章 研究方法 13
第一節 研究架構 13
第二節 研究對象與統計方法 14
第三節 變數定義 15
第四章 研究結果分析 18
第一節 敘述性統計 18
第二節 相關分析 20
第三節 因素分析 22
第四節 多元迴歸分析 23
第五章 結論與建議 34
第一節 研究結果 34
第二節 實務意涵 36
第三節 後續研究建議 36
參考文獻 37
參考文獻 一、中文文獻
李馨蘋、莊宗憲(2005),股權結構與董事會組成對公司績效之影響,第九屆科際整合管理研討會 195-212
沈進成與張延蓉(2002),內部行銷、組織承諾、工作滿足與顧客導向服務關係之研究—以主題遊樂園為例,旅遊管理研究,2( 2),79-99。
楊榮傑(2010),強化執行力的績效發展與人才培育,能力雜誌,4
廖秀梅、李建然、吳祥華(2005),董事會結構特性與公司績效關係之研究-兼論灣家族企業因素的影響,東吳經濟商學學報,l54,117-160
二、外文文獻
Altonji, J. G. and Shakotko, R.A.( 1987). Do Wages Rise with Job Seniority?. Review of Economic Studies, 54( 3), pp. 437-59
Baliga, B. R., R. C. Moyer, and R. S. Rao,.( 1996).CEO Duality and Firm Performance: What’s the Fuss?.Strategic Management Journal, 17( 1), pp. 41-53.
Barney ,J. B. , Mata, F.J. and Fuerst , W. L.(1995) Information Technology and Sustained Competitive Advantage: A Resource-Based Analysis. MIS Quarterly,19(4), pp. 487-505
Barney, J. B. (1986). Organizational culture: Can it be a source of sustained competitive advantage? Academy of Management Review, 11, pp. 656-665
Barney, J. B. (1986). Strategic factor markets: Expectations, luck and business strategy. Management Science, 32, pp. 1512- 1514.
Baysinger, B. D. and Butler, H. D. (1985) .Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition. Journal of Law, Economics and Organization ,1, pp.101-124.
Baysinger, B. D. and Hoskisson R. R. (1990). The composition of boards of directors and strategic control:effects on corporate strategy. Academy of Management Review, 15(1), pp.72-87.
Becker, G. S. (1964). Human Capital: A Theoretical and Empirical Analysis with Special Reference to Education, Chicago, IL: NBER, University of Chicago Press.
Boyd, B. K. (1995). CEO duality and firm performance: a contingency model. Strategic Management Journal, 16,(4), pp.301-312.
Brown, J. N. (1989). Why Do Wage Increase with Tenure. American Economic Review, 79(5), pp.971-991.
Cardeal and António .(2012). Valuable, rare, inimitable resources and organization (VRIO) resources or valuable, rare, inimitable resources (VRI) capabilities: What leads to competitive advantage? .African Journal of Business Management,6(37), pp. 10159-10170
Carmeli, A. & Tishler, A.( 2004).‘The relationships between intangible organizational elements and organizational performance. Strategic Management Journal, 25(13),pp.1257-1278
Dahya, J., A. A. Lonie, and D.M. Power. (1996). The case for separating the roles of chairman and CEO:an anaylsis of stockmarket and accounting data. Corporate Governance: An International Review, 4, pp.71-77.
Daily, C. M. and Dalton D. R. (1993). Boards of directors, leadership and structure: control and performance implications. Entrepreneurship Theory and Practice, 17(3), pp.65-81.
Dalton, D. R., Daily, C. M., Ellstrand, A. E., & Johnson, J. L.( 1998). Meta-analytic reviews of board composition, leadership structure, and financial performance. Strategic Management Journal, 19, pp.269-290.
Davenport, T. O.(1999). Human Capital: What Is It and Why People Invest It . SF:
Dechow, P., Sloan, R. and Sweeney, A. (1995). Detecting earnings management, The Accounting Review, 70, pp.193-225.
Demirag, I. S. (1987). How U.K. Companies Measure Overseas Performance, Accountancy, 99, pp.101-3.
Dess, G. G. and Picken, J. C.(1999). Creating Competitive (Dis) Advantage: Learning from Food Lion’s Freefall. Academy of Management Executive,13(3),pp. 97-111.
Dollinger, Marc J. (1984). Environmental boundary spanning and information processing effects on organizational performance. Academy of Management Journal, 27 (2), pp.351-368.
Dzinkowski, R.(2000). The Measurement and Management of Intellectual Capital:An Introduction. Financial Management,78(2),pp.32-36
Edinsson, L. & Malone, M. S. (1997). Intellectual Capital: Realizing Your Company’s True Value By Finding Its Hidden Brainpower. New York: Harper Business.
Fitz-enz, J. ( 2000). The ROI of Human Capital:Measuring the Economic Value of Employee Performance, New York:American Management Association.
Grossman, R. J. (2000). Measuring up: Appropriate metrics help HR prove its worth. HR Magazine, 45(1), pp.28–35.
Hillman, A.J., & Dalziel, T. (2003). Boards of directors and firm performance: Integrating agency and resource dependence perspectives. Academy of Management Review, 28(3), pp. 383-396.
Huson, Mark R., Robert Parrino, and Laura T. Starks. (2001). Internal monitoring mechanisms and CEO turnover: A long-term perspective, Journal of Finance, 55, pp.2265–2297.
Jensen, M. C. and William H. M. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, pp.305-360.
Jensen. M. C. (1993).The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems. The Journal of Finance, 48(3), pp.831-880.
Kiel, G. C., & Nicholson, G. J. (2003). Board composition and corporate performance: how the Australian experience informs contrasting theories of corporate governance. Corporate Governance: An International Review, 11(3), pp.189-205.
Kim, J. S. and P. Arnold. (1992). Manufacturing Competence and Business Performance: A Framework and Empirical Analysis. International Journal of Operations and Production Management , 13(10), pp. 4-25.
Lang, Larry H.P. and René M. Stulz. (1994). Tobin’s q, Corporate Diversification, and Firm Performance, Journal of Political Economy, 102, pp.1248-1280.
Lynn, B. E. ( 2000). Intellectual capital: Unearthing hidden value by managing intellectual assets. Ivey Business journal, 64(3), pp.48-52.
Lynn, B.E. (1999). Culture and intellectual capital management: a key factor in successful ICM implementation, International Journal of Technology Management, 18( 5-8), pp.591-603.
Mincer, J. (1974). Schooling Experience and Earnings, NY: Columbia University Press for National Bureau of Economic Research.
Penrose, E. T. (1959). The Theory of the Growth of the Firm. New York: John Wiley
Pfeffer J and Salancik GR. (1978). The External Control of Organizations – A Resource Dependence Perspective. New York: Harper & Row, Publishers.
Pfeffer, J. (1972). Size, Composition, and Function of Hospital Boards of Directors : A Study of Organization-Environment Linkages. Administrative Science Quarterly, 18, pp.349-364
Pound, J. (1988). Proxy contests and the efficiency of shareholder oversight. Journal of Financial Economics, 20, pp.237-265.
Prahalad, C.K. and Gary Hamel.(1990). The Core Competence of the Corporation, Harvard Business Review, 68( 3), pp.79-91.
Senjem, J. C.( 2001). Human Capital Gains: How the Investment and Allocation of Human Capital Affects the Performance of High-technology Initial Public Offering Firms. University of Colorado at Boulder. Doctoral Dissertation.
Shleifer, A. and Vishny, R.W. (1986). Large shareholders and corporate control. Journal of Political Economy, 94, pp.461-488.
Snell, S. A., Youndt, M. A., and Wright, P. M. (1996). Establishing a framework for research in strategic human resource management: Merging resource theory and organization learning. Research in Personnel and Human Resources Management ,14, pp. 61-90.
Wernerfelt, B .( 1995).The Resource-Based View of the Firm: Ten Years After. Strategic Management Journal, 16( 3), pp.171-174.
Wernerfelt, B. (1984). A Resource-based view of the firm, Strategic Management Journal, 5(2), pp.171-180
Yermack .(1996). Higher market valuation of companies with a small board of Directors. Journal of Financial Economics, 40(2), pp.185-211.
Zahra, S.A. and Stanton, W.W. (1988). The implication of board of directors’ composition for corporate strategy and performance. International Journal of Management, 5( 2) , pp.229-237.
Zantout, Z. (1994).External Capital Market Control, Corporate Restructuring, and Firm Performance during the 1980s. Journal of Business Finance and Accounting, 21, pp.37-65.
指導教授 陳明園(Ming-Yuan Chen) 審核日期 2013-7-17
推文 facebook   plurk   twitter   funp   google   live   udn   HD   myshare   reddit   netvibes   friend   youpush   delicious   baidu   
網路書籤 Google bookmarks   del.icio.us   hemidemi   myshare   

若有論文相關問題,請聯絡國立中央大學圖書館推廣服務組 TEL:(03)422-7151轉57407,或E-mail聯絡  - 隱私權政策聲明