經理人過度自信對於員工福利影響：以公司治 理績效作為調節變數

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余冠宏(Guang-Hong Yu) 查詢紙本館藏

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會計研究所

論文名稱

經理人過度自信對於員工福利影響：以公司治理績效作為調節變數
(The Relationship between Overconfident CEOs and Employee Benefits：Use Corporate Governance as a Moderator)

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摘要(中)

本研究探討過度自信經理人與員工福祉之間的關聯性，同時進一步討論公司治理對這兩者之間關係的影響。以2015 年至2019 年於台灣經濟新報資料庫(TEJ)之上市櫃公司為研究對象，實證結果發現：(1)企業經理人具有過度自信傾向時，愈有可能忽視員工福祉(2)在給定過度自信經理人與員工福祉呈負向關聯時，加入公司治理績效對於上述情況並沒有調解效果，發現即便是具有良好治理績效的企業在做CSR 時，可能仍傾向外顯的CSR 層面，而不是以內部層面的CSR 為主。

摘要(英)

This study explores the relationship between overconfident managers and employee benefits. In addition, this study investigates the effect of corporate governance on the relationship between overconfident managers and employee benefits.
Using public-listed companies in Taiwan during 2015 to 2019 as the research sample, the empirical results found that when managers demonstrate the characteristic of overconfidence, they are more likely to ignore employee benefits, however, the results did not found a significate positive moderating effect of corporate governance given that overconfident CEOs is negatively related to employee benefits. This finding may indicate that even companies with better corporate governance they may still prefer to invest external CSR activities rather than internal CSR activities.

關鍵字(中)

★ 企業社會責任
★ 員工福祉
★ 公司治理績效
★ 過度自信經理人

關鍵字(英)

★ Corporate Social Responsibility (CSR)
★ Employee benefits
★ Corporate Governance
★ Overconfident managers

論文目次

摘要 ............................ ..... i
ABSTRACT ......................... .... ii
致謝 .............................. ... iii
目錄 ............................... ... iv
表目錄 ............................. .... v
壹、緒論 .......................... .... 1
貳、文獻探討與假說發展 ............. .... 6
2.1 過度自信經理人與員工福祉之關聯性 ............................. .......... 6
2.2 公司治理對過度自信經理人與員工福祉關聯性的影響 ............................. .......... 9
參、研究方法與資料來源 ............................................ .. 12
3.1 研究對象與資料來源 ................................................12
3.2 變數定義 ................................................12
3.3 研究模型 ................................................16
肆、實證結果與分析 ............................................ .. 17
4.1 敘述性統計 ................................................17
4.2 相關係數分析..............................................18
4.3 假說一實證結果 ................................................20
4.4 假說二實證結果 ............................................ ...22
4.5 敏感性分析 .............................................. .24
伍、結論 ................................... .. 31
5.1 結論 .............................. .........31
5.2 研究限制與建議 ...............................32
參考文獻 .................................... .. 33

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指導教授

劉乃熒(Nai-Yng Liu)

審核日期

2021-6-17

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