| Summary: | 碩士 === 銘傳大學 === 會計學系碩士班 === 101 === This research is aimed to discuss the compensation of the manager affected by the firm size in electrical industry as well as the influence by the company strategy on the original relation between the firm size and the manager’s compensation. The electrical industry is on the trend of expanding its scale due to merger and broadening the operation scope so this study explores the connection between the firm size and the manager’s compensation. In addition, the electrical industry is now standing in the environment of fierce competition and rapid product phase-out situation. For companies in the electronics industry, a proper corporate strategy is relatively more important, especially when they need diversification and product innovation to maintain their competitiveness and to realize sustainable operations. Therefore, this study also examines the effects of a diversification strategy and an innovation strategy on manager’s compensation, and then further investigates if the diversification strategy and the innovation strategy have moderating effects on manager’s compensation and the firm size. The empirical results indicate manager’s compensation is greater in large firms and the greater levels of diversification and innovation will be associated with greater levels of Manager’s compensation. The higher levels of diversification firm size will have a stronger relationship with CEO compensation.
|
|---|
