| Summary: | 碩士 === 中原大學 === 會計研究所 === 97 === This study focused on whether financial and non-financial performance measures vary in accordance with firm types and firm positions of supply chain, when board of directors’ compensate their CEO. The research sample is Taiwan electronics industry during the year form 1998 to 2004. These findings are as follows. Firstly, OBM firms put more emphasis on non-financial performance measure of innovation than OEM/ODM firms, when compensating their CEO. Instead, OEM/ODM firms put more emphasis on both financial and non-financial measures than OBM firms, when compensating their CEO. Lastly, when the companies are in the upper-stream of supply chain, profits and innovation are highlighted to compensate their CEO. When the companies are in the midstream, they focus on manufacturing process to compensate their CEO. When the companies are in the down-stream, the emphasis is placed on innovation and manufacturing process improvement to compensate their CEO.
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