| Summary: | 碩士 === 國立高雄應用科技大學 === 會計系 === 100 === In recent years, some companies, having rendered the loss, but the Compensation of directors and managers have continued to increase, so this study was to investigate the company in 2008 and 2009, two years of losses, while the directors compensation in 2009 has increased compared to 2008.company of its enterprise value. however, Before to mandatory requirement setting the Compensation committee, some companies have been early to setting the Compensation committee in 2010, The purpose of the study was to explore the influence of remuneration of the company setting Compensation committee to enhance the value of the company. The empirical results show that, two years of losses and directors compensation has increased the low value of the company, Represent the company's poor operating performance, but the directors compensation are still to increase, ultimately leading to lower its corporate value. In addition, the Remuneration Committee, the empirical results show that the compensation committee of the company set up to enhance the value of the company have a positive effect.
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