| DC 欄位 |
值 |
語言 |
| DC.contributor | 企業管理學系 | zh_TW |
| DC.creator | 林哲弘 | zh_TW |
| DC.creator | Che-hung Lin | en_US |
| dc.date.accessioned | 2015-1-8T07:39:07Z | |
| dc.date.available | 2015-1-8T07:39:07Z | |
| dc.date.issued | 2015 | |
| dc.identifier.uri | http://ir.lib.ncu.edu.tw:444/thesis/view_etd.asp?URN=974401026 | |
| dc.contributor.department | 企業管理學系 | zh_TW |
| DC.description | 國立中央大學 | zh_TW |
| DC.description | National Central University | en_US |
| dc.description.abstract | 鑑於企業可以藉由R&D投資與CEO薪酬之間存在較大的關連性來防止CEO投機的減少R&D投資行為，本研究以台灣R&D密集產業為樣本探討家族所有權對R&D投資與CEO薪酬之間的關聯性。實證結果發現，家族企業的CEO薪酬較多依據R&D投資來衡量而較少依據明確的財務績效指標來衡量（即ROA）。此外，相對於先前的研究結果，本研究提供的證據顯示，相較於非家族企業，家族企業投入更多的R&D且R&D效率較高。此一實證結果顯示，家族企業的薪酬結構是基於R&D的投資來鼓勵CEO從事增值的R&D投資，而不是藉由帝國主義來剝削少數股東之利益。 | zh_TW |
| dc.description.abstract | Given that firms can prevent opportunistic reductions in R&D investment by establishing a greater positive association between R&D investment and CEO compensation, this study examines a sample of Taiwan’s R&D-intensive industries to investigate the impact of founding family ownership on the association between R&D investment and CEO compensation. The results show that CEO compensation of family firms depends more on R&D investment and less on explicit financial performance measures (i.e., return on assets). In addition, in contrast to previous findings, the study provides evidence that family firms invest more in R&D and show greater R&D efficiency relative to nonfamily firms. This result suggests that family firms’ compensation structure based on R&D investment encourages CEOs to engage in value-enhancing R&D investment rather than in empire building to expropriate minority shareholders. | en_US |
| DC.subject | CEO薪酬 | zh_TW |
| DC.subject | 家族企業 | zh_TW |
| DC.subject | R&D投資 | zh_TW |
| DC.subject | 短視R&D投資行為 | zh_TW |
| DC.subject | R&D investment | en_US |
| DC.subject | CEO compensation | en_US |
| DC.subject | family firms | en_US |
| DC.subject | myopic R&D investment behavior | en_US |
| DC.title | R&D投資與明確的財務績效衡量對CEO薪酬的相對重要性：家族管理的調節作用 | zh_TW |
| dc.language.iso | zh-TW | zh-TW |
| DC.title | The Relative Importance of R&D Investments versus Explicit Financial Performance Measures on CEO Compensation: the Moderating Role of Family Management | en_US |
| DC.type | 博碩士論文 | zh_TW |
| DC.type | thesis | en_US |
| DC.publisher | National Central University | en_US |