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| Title: | 員工流動率對公司績效之影響以及員工對分紅政策偏好
The impact of employee turnover on company performance with bonus policy |
| Authors: | 陳彥伃
Chen, Yen-Yu |
| Contributors: | 徐愛恩
陳彥伃
Chen, Yen-Yu |
| Keywords: | 員工流動率
公司績效
員工分紅
employee turnover
company performance
employee bonus |
| Date: | 2021 |
| Issue Date: | 2021-08-04 14:31:36 (UTC+8) |
| Abstract: | 近幾年來人力資本之議題逐漸被重視，卻因人力資本在會計上無法被入帳，導致過往對人力資本的探討僅限於使用員工薪酬等投入面來討論，而鮮少使用員工流動率作為人力資本之衡量標的。故本研究將以台灣上市上櫃電子產業作為樣本依據，並深入探討公司於不同財務狀況下之分紅政策與員工流動率對公司績效之影響。本研究實證結果顯示，當公司有破產危機時，有發放現金分紅之公司，其員工流動率越低。於灰色地帶之公司，則是不管是有發放現金分紅還是股票分紅，皆與員工流動率及公司績效呈現負向關係。但當公司無破產危機時，其不論是員工流動率本身，亦或是有無發放任何形式之分紅，皆無法對公司績效再帶來任何明顯之影響。
In recent years, human capital issue has been getting more attention, and while it is an important asset of companies, its value is difficult to be captured. As the result, the measurements used in prior studies cannot reflect the true value of human capital.
This study uses the Taiwan-listed electronic companies to further explore the impact of the company`s bonus policy and employee turnover rate on company performance. The empirical results of this study show that financially distressed and cash bonus issuing companies had lower employee turnover rate. When the financial situation of the company is relatively stable, whether cash or stock bonus are distributed, they all have a negative relationship with employee turnover and better company performance. However, when the company has no bankruptcy crisis, there is no significant impact. |
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| Description: | 碩士
國立政治大學
會計學系
108353037 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108353037 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100644 |
| Appears in Collections: | [會計學系] 學位論文
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