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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/158998
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/158998


    Title: 董事會獨立性和CEO薪酬中採用員工相關績效衡量指標之關聯性研究
    Board Independence and the Adoption of Employee-Related Performance Metrics in CEO Compensation
    Authors: 張羽淳
    Chang, Yu-Chun
    Contributors: 梁嘉紋
    張羽淳
    Chang, Yu-Chun
    Keywords: 董事會獨立性
    CEO薪酬
    非財務績效指標
    員工相關績效指標
    Board independence
    CEO compensation
    Non-financial performance metrics
    Employee-related performance metrics
    Date: 2025
    Issue Date: 2025-09-01 14:40:37 (UTC+8)
    Abstract: 本研究旨在探討董事會獨立性和CEO薪酬採用員工相關績效衡量指標之關聯性。本研究以1999至2022年的ISS公司為樣本,實證研究發現董事會獨立性與在CEO薪酬中採用員工相關績效衡量指標呈顯著正相關。而董事會獨立性越高,無法進一步強化員工相關績效指標提高員工生產力之能力,經穩健性測試後結果仍然相同。本研究於額外測試再將員工相關績效衡量指標(ER)分為人才與文化(TC)、多元、平等與包容(DEI)、健康與安全(HS) 三類,分別探討董事會監督功能如何調節不同員工相關管理政策對員工生產力之影響,實證研究發現董事會獨立性與在CEO薪酬中採用TC指標、DEI指標及HS指標呈顯著正相關。而實證結果並未顯示董事會獨立性越高能進一步強化TC指標、DEI指標及HS指標提高員工生產力之能力。
    This research examines the relationship between board independence and the adoption of employee-related performance metrics in CEO compensation. Base on the sample of ISS firms from 1999 to 2022, the results show a significant positive association between board independence and the inclusion of employee-related performance metrics in CEO compensation. However, higher board independence does not further enhance the effectiveness of these metrics in improving employee productivity. In additional analyses, employee-related performance metrics (ER) are further classified into three categories: Talent & Culture (TC), Diversity, Equity & Inclusion (DEI), and Health & Safety (HS). The study separately investigates how board monitoring functions moderate the impact of these employee management policies on employee productivity. The results indicate that board independence is significantly and positively associated with the adoption of TC, DEI, and HS metrics in CEO compensation. Nevertheless, the empirical evidence suggests that board independence does not further strengthen the effectiveness of these metrics in enhancing employee productivity.
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    Description: 碩士
    國立政治大學
    會計學系
    112353111
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0112353111
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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