A Study of the Association between compensation concentration and firm performance

• Main Authors: Ya ting,Chuang, 莊雅婷
• Other Authors: Wen hua,Shen
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/9ryjjz

碩士 === 國立高雄應用科技大學 === 會計系 === 103 === The study refers to the Discussion on setting salaries and remuneration committee is to make the company's growth situation of executive compensation and corporate performance dispersion as valid link. In this study, from 2008 to 2013 Taiwan OTC listed companies as samples. The empirical results show that the degree of dispersion of executive compensation and corporate performance presents a U-shaped parabola, and of significance for the statistical analysis indicates that when managers greater or smaller degree of dispersion compensation, corporate performance will be better, but adding settings when this variable salary compensation committee, and corporate performance will show significant negative correlation may purpose pay compensation committees are not enhance operating performance; replaced by the company's growth situation when this variable, corporate performance will show significant positive correlation, which means that when when the company's growth, good corporate performance.