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| Title: | 董事會特性與企業揭露員工薪資調整情形之關聯性研究
The Relation between Board Characteristics and the Disclosure of Employee Salary Adjustment |
| Authors: | 張建淳
Chang, Chien-Chun |
| Contributors: | 梁嘉紋
Liang, Jia-Wen
張建淳
Chang, Chien-Chun |
| Keywords: | 董事會特性
自願性揭露
員工薪酬
薪資調整
企業社會責任
Board characteristics
Voluntary disclosure
Employee compensation
Salary adjustment
Corporate social responsibility (CSR) |
| Date: | 2025 |
| Issue Date: | 2025-09-01 14:40:50 (UTC+8) |
| Abstract: | 本研究以2018年至2022年台灣上市櫃公司為樣本，探討董事會特性對企業自願揭露員工實際薪資調整資訊與調薪決策之影響。實證結果顯示，董事會多元性與董事會獨立性有助於提升公司自願揭露員工調薪資訊之可能性，增加員工薪酬資訊透明度，且董事會獨立性亦與實際調薪決策呈顯著正相關，顯示具獨立性的董事會能兼顧不同層級員工之薪酬。具財會專業背景之董事則可能傾向保守決策，降低企業揭露員工調薪資訊及調整員工薪資之可能性，且對員工薪資調整幅度亦相對較小。公司設立ESG相關功能性委員會雖與公司自願揭露員工調薪資訊呈顯著正向關聯，惟其對薪資調整決策未見顯著影響，可能反映其仍具象徵性意涵。整體而言，董事會特性對企業薪酬政策與揭露行為具有影響，支持現行公司治理政策強調董事會職能與多元化發展之方向。
This research uses a sample of Taiwanese listed companies from 2018 to 2022 to examine the impact of board characteristics on firms’ voluntary disclosure of actual employee salary adjustments and related compensation decisions. The empirical results show that board diversity and board independence enhance the likelihood of voluntary disclosure of employee salary adjustment information, thereby increasing transparency in compensation practices. Moreover, board independence is significantly and positively associated with actual salary adjustment decisions, indicating that independent boards are better able to balance compensation across different levels of employees. By contrast, directors with financial and accounting expertise tend to adopt more conservative decisions, reducing the likelihood of both disclosing salary adjustments and implementing salary increases, and are also associated with relatively smaller adjustment magnitudes. Although the establishment of ESG-related functional committees is positively and significantly related to the voluntary disclosure of salary adjustment information, it does not exhibit a significant effect on salary adjustment decisions, suggesting that its role may remain symbolic. Overall, the findings demonstrate that board characteristics influence corporate compensation policies and disclosure practices, lending support to current corporate governance policies that emphasize board functions and diversity development. |
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| Description: | 碩士
國立政治大學
會計學系
112353113 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112353113 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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