博碩士論文 106427013 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:5 、訪客IP:18.206.194.210
姓名 勞方儀(Fang-Yi Lao)  查詢紙本館藏   畢業系所 人力資源管理研究所
論文名稱 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)
相關論文
★ 空服員之工作特性、工作壓力源與個人壓力反應★ 人力資源管理活動對員工離職意願之影響- 以工作滿意度為中介變項
★ 直線主管之管理訓練與其參與人力資源管理活動之關聯★ 直線經理參與人力資源管理活動之影響因素探討
★ 員工風險承擔對個人持股意願之影響★ 人力資本投資、知識分享與組織績效之關聯
★ 人力資源部門跨界活動對企業採行高績效人力資源管理實務之影響★ 賦權感知、工作滿意、組織承諾與服務行為之相關性研究―以某連鎖便利商店為例
★ 業務代表人格特質與核心職能對績效影響的探討 —以某藥廠為例★ 實施利益分享制度對心理賦權感及工作滿意之影響
★ 員工股票獎酬對員工心理所有權之影響---以內外控人格特質為干擾變項★ 組織氣候感知、組織承諾與組織公民行為之關聯
★ 人力資源高績效工作實務、創新氣候與組織績效之關聯-以IC設計產業為例★ 高績效工作實務對員工知識分享行為之影響 -
★ 人格特質與工作績效之關係研究─以航空服務業空服人員為例★ 員工對功能彈性氣候的感知對工作滿意度的影響 以工作自主與工作要求為中介變項
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]
  1. 本電子論文使用權限為同意立即開放。
  2. 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。
  3. 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) 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。
摘要(英) 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.
關鍵字(中) ★ 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
關鍵字(英) ★ Profit Sharing
★ Cash Bonus
★ Stock Bonus
★ Employee Bonus Expensing
★ Organizational Performance
★ Diversification Strategy
論文目次 Contents
Chapter 1 Introduction 1
Chapter 2 Literature Review 4
2.1 Diversification 4
2.1.1 Definition of Diversification 4
2.1.2 Types of Diversification 5
2.2 Diversification and Organizational Performance 7
2.3 Diversification and the Role of Profit Sharing Incentives 8
2.3.1 The Coordination Needs of Diversification 8
2.3.2 Profit Sharing Incentives as a Coordination Mechanism 9
2.3.3 Profit Sharing Incentives as a Moderator 12
Chapter 3 Research Methods 14
3.1 Research Framework 14
3.2 Sample and Data Selection 15
3.3 Measurement 15
3.3.1 Independent Variable 15
3.3.2 Dependent Variable 16
3.3.3 Mediator and Moderator 17
3.4 Research Methods 19
Chapter 4 Results 21
4.1 Descriptive Statistics Analysis 21
4.2 Pearson Correlation Analysis 25
4.2.1 Correlation Analysis from 2005 to 2012 25
4.2.2 Correlation Analysis from 2005 to 2007 27
4.2.3 Correlation Analysis from 2008 to 2012 29
4.2.3 Correlation Analysis from 2013 to 2014 31
4.3 Regression Analysis 33
4.3.1 Mediation Models 33
4.3.2 Moderation Models 46
4.4 Discussion 58
Chapter 5 Conclusion 64
5.1 Conclusion 64
5.2 Limitations and Directions for Future Research 65
5.3 Managerial Implications 67
References 68
參考文獻 References
Amit, R., & Livnat, J. (1988). Diversification Strategies, Business Cycles and Economic Performance. Strategic Management Journal, 9(2), 99-110.
Ansoff, H. I. (1957). Strategies for diversification. Harvard business review,35(5), 113-124.
Ansoff, H. I. (1965). Corporate strategy, McGraw-Hill, New York
Arnould, R. J. (1969). Conglomerate Growth and Public Policy, In L. Gordon, ed. Economics of Conglomerate Growth, Oregon State University.
Aw, Bee-Yan, & Batra, G. (1998). Firm size and the pattern of diversification. International Journal of Industrial Organization, 16(3), 313-331.
Berry, C. (1971). Corporate Growth and Diversification. The Journal of Law & Economics, 14(2), 371-383.
Carroll, S, J, (1987) ′Business strategies and compensation systems′. In D, B, Balkin and L, R, Gomez-Mejia (eds), New Perspectives in Compensation, PrenticeHall, Englewood Cliffs, NJ
Chandler, A. (1962). Strategy and Structure:Chapters in the History of American Industrial Enterprise, MIT Press:Cambridge, MA.
Christensen, H., & Montgomery, C. (1981). Corporate Economic Performance: Diversification Strategy Versus Market Structure. Strategic Management Journal, 2(4), 327-343.
Davis, R., & Thomas, L. G. (1993). Direct estimation of synergy: A new approach to the diversity-performance debate. Management Science, 39(11), 1334-1346.
Fitzroy, F. R., & Kraft, K. (1987). Cooperation, Productivity, and Profit Sharing. Quarterly Journal of Economics, 102(1), 23–35.
Gary, M. S. (2005). Implementation strategy and performance outcomes in related diversification. Strategic Management Journal, 26: 643-664.
Gomez-Mejia, L. R. (1992). Structure and process of diversification, compensation strategy, and firm performance. Strategic Management Journal, 13(5), 381–397.
Gort, Michael, (1962), Diversification and Integration in American Industry, National Bureau of Economic Research
Jones, G., & Charles W. L. Hill. (1988). Transaction Cost Analysis of Strategy-Structure Choice. Strategic Management Journal,9(2), 159-172.
Kelly, K., & Tan, P. M. (2010). The effects of profit-sharing contract and feedback on the sustainability of cooperation. Journal of Management Accounting Research, 22, 251-269.
Kim, C., Kim, S., & Pantzalis, C. (2001). Firm diversification and earnings volatility: An empirical analysis of U.S.--based MNCs. American Business Review, 19(1), 26-38.
Kruse, D. L. (1996). Why Do Firms Adopt Profit-Sharing and Employee Ownership Plans? British Journal of Industrial Relations, 34(4), 515–538.
Kuppuswamy, V., & Villalonga, B. (2016). Does diversification create value in the presence of external financing constraints? Evidence from the 2007–2009 financial crisis. Management Science, 62(4), 905-923.
Lawler, E, E,, III, (1981) Pay and Organization Development, Addison-Wesley, Reading, MA
Lubatkin, M., & Chatterjee, S. (1991). The strategy-shareholder value relationship: Testing temporal stability across market cycles. Strategic Management Journal, 12(4), 251–270.
Markham, J. W. (1973). Conglomerate Enterprise and Economic Performance, Harvard University Press, Cambridge, MA
Mitchell, W., & Singh, K. (1993). Death of the lethargic: Effects of expansion into new technical subfields on performance in a firm’s base business. Organization Science, 4(2), 152– 180.
Morbey, G. K. (1989). R&D expenditures and profit growth. Research Technology Management, 32(3), 20.
Nguyen, T., Séror, A., & Devinney, T. (1990). Diversification Strategy and Performance in Canadian Manufacturing Firms. Strategic Management Journal, 11(5), 411-418.
Pitts, R., & Hopkins, H. (1982). Firm Diversity: Conceptualization and Measurement. The Academy of Management Review, 7(4), 620-629.
Ramanujam, V., & Varadarajan, P. (1989). Research on Corporate Diversification: A Synthesis. Strategic Management Journal,10(6), 523-551.
Rumelt, R. P. (1974). Strategy, Structure, and Economic Performance, Harvard University Press.
Rumelt, R. P. (1982). Diversification strategy and profitability. Strategic management journal, 3(4), 359-369.
Santalo, J., & Becerra, M. (2008). Competition from specialized firms and the diversification–performance linkage. The Journal of Finance, 63(2), 851-883.
Simmonds, P. (1990). The Combined Diversification Breadth and Mode Dimensions and the Performance of Large Diversified Firms. Strategic Management Journal, 11(5), 399-410.
Teece, D. J. (1980). Economies of scope and the scope of the enterprise. Journal of economic behavior & organization, 1(3), 223-247.
Teece, D. J. (1982). Towards an economic theory of the multiproduct firm. Journal of Economic Behavior & Organization, 3(1), 39-63.
Wernerfelt, B., & Montgomery, C. A. (1986). What is an attractive industry? Management Science, 32(10), 1223–1230.
Willig, R. D. (1979). Multiproduct technology and market structure. The American Economic Review, 69(2), 346-351.
Wrigley, L. (1970). Divisional Autonomy and Diversification, Harvard University.
指導教授 劉念琪(Nien-Chi Liu) 審核日期 2019-7-5
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