The Relationship Between Compensation and Corporate Performance

• Main Authors: LIU, TSENG-I, 劉曾怡
• Other Authors: CHEN, YING-TE
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/06932264426597310075

碩士 === 靜宜大學 === 會計學系 === 104 === Employee compensation tools in response to regulatory changes, increasingly diversified, such as employee stock bonus, employee stock option. In 2011, the introduction of a new category of acts restrict employee rights shares. Restrict employee rights shares employee compensation system in the countries we have already implemented for many years, and now the introduction of Taiwan if there is a positive impact on company performance. This study is based on research relating to employee compensation tool in employee stock bonus, employee stock option and new restrict employee rights shares and corporate governance relationship between the variables, and the relationship between corporate performance and Employee compensation. In this study, from 2011 to 2015 of publicly traded companies in the study sample, the sample according to whether the mining company employee stock bonus, employee stock option, and new restrict employee rights shares and other tools to reward employees group divided into two categories, Binary logistic regression model formula with the empirical analysis tool to reward individual employees and corporate governance variables, empirical results show that the distribution of profits of the company, independent directors and supervisors seats ratio, the ratio of shareholding of directors and supervisors, the group patterns and size of the board to employee compensation tools influence the choice. Company performance and employee compensation aspect empirical linear regression model, but the result is just employee stock bonus have significant impact on company performance.