The Relationship between Firm Performance and CEO Compensation - Moderating Effect of Compensation Committee
碩士 === 國立彰化師範大學 === 會計學系 === 106 === The paper examines the association between firm performance and CEO compensation, and whether the mandatory establishment of compensation committees improve the association between firm performance and CEO compensation. Using samples from 2005 to 2016, this stud...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/8a87k2 |
| Summary: | 碩士 === 國立彰化師範大學 === 會計學系 === 106 === The paper examines the association between firm performance and CEO compensation, and whether the mandatory establishment of compensation committees improve the association between firm performance and CEO compensation. Using samples from 2005 to 2016, this study includes 9,398 observations of Taiwanese-listed firms establishing compensation committees in 2011. The results indicate that accounting performance has positive effect on CEO compensation. Although the establishment of compensation committees can’t improve the association between accounting performance and CEO total compensation or equity-based compensation, compensation committees improve the association between accounting performance and fixed (CEO cash-based) compensation.
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