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系統識別號 U0026-1406202023070300
論文名稱(中文) 台灣金融產業中企業社會責任績效與CEO薪酬的關係
論文名稱(英文) The Relationship between Corporate Social Responsibility Performance and CEO Compensation in the financial industry of Taiwan
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 108
學期 2
出版年 109
研究生(中文) 牛致程
研究生(英文) Chih-Cheng Niu
學號 R16074119
學位類別 碩士
語文別 中文
論文頁數 25頁
口試委員 指導教授-吳思蓉
口試委員-周庭楷
口試委員-謝喻婷
中文關鍵字 企業社會責任績效  CEO薪酬  金融業  獨立董事 
英文關鍵字 Corporate Social Responsibility Performance  CEO Compensation  Financial Industry  Independent Directors 
學科別分類
中文摘要 本文以台灣2007-2018年間上市櫃的金融業公司作為樣本,研究企業社會責任績效與CEO薪酬的關係,使用企業公民獎得獎與否及參考過去文獻從台灣經濟新報社(TEJ)資料庫之資料,建立六項指標評分作為企業社會責任績效,並進一步考慮上述關係是否受獨立董事席次比例調節影響。實證研究顯示企業社會責任績效與CEO薪酬呈顯著負相關,此外亦得到部分證據支持當獨立董事比例越高,企業社會責任與CEO薪酬的負向關係會有所減弱。
英文摘要 This study examines the relationship between corporate social responsibility (CSR) performance and CEO compensation for financial industry in Taiwan. We use 2007-2018 data collected from the Taiwan Economic Journal (TEJ) database to test whether CSR performance is associated with CEO compensation. Different from other studies using Corporate Citizenship Award to define the CSR performance, this study constructs a CSR performance score by adding up six indicators. We further consider the moderating effect of independent directors on the relationship between CSR and CEO compensation. The result shows a significant negative relationship between CSR performance and CEO compensation, suggesting that the higher degree of CSR performance, the lower the CEO salary. However, such negative relationship between CSR performance and CEO compensation might decrease if the proportion of independent directors is higher.
論文目次 壹、 緒論 1
貳、 文獻回顧與研究假說 3
參、 研究方法 5
一、 樣本來源及樣本選擇 5
二、 研究模型 5
肆、 實證結果 8
一、 敘述性統計 8
二、 相關係數 11
三、 迴歸結果 13
伍、 穩健性測試 18
一、 挑出金融控股公司 18
二、 本期CEO薪酬與前期CSR績效 19
陸、 結論與限制 20
參考文獻 21
附錄 24
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