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    题名: 薪酬委員會品質與董事超額薪酬之關聯性;The Association between Compensation Committee Quality and Directors' Excess Compensation
    作者: 吳建穎;WU, JIAN-YING
    贡献者: 會計與資訊科技研究所
    关键词: 公司治理;薪酬委員會品質;董事超額薪酬;成員重疊;Corporate governance;Compensation committee quality;Directors' excess compensation;Member overlap
    日期: 2016
    上传时间: 2019-07-17
    出版者: 會計與資訊科技研究所
    摘要: 本文以2012至2014年之非金融保險、證券和投資信託產業之上市公司作為樣本,探討薪酬委員會品質(薪委會獨立性、兼任超過3家薪酬委員、薪委會規模、專業背景、兼任審計委員會)與董事超額薪酬之關聯性。實證結果發現,當薪酬委員由獨立董事擔任的比例越高,能抑制董事之超額薪酬。當薪酬委員中具有大專教師背景的比例越高能抑制董事的超額薪酬。另外,當薪酬委員同時身兼審計委員會委員的比例越高時,會降低其監督效果,導致超額薪酬增加。綜上所述,本研究發現部分特定薪酬委員會品質(薪委會獨立性、專業背景、兼任審計委員會)有助於薪酬委員會發揮其監督效果,訂定合理之董事薪酬政策,提升公司之治理品質。
    This study examines the relationships between compensation committee quality and directors' excess compensation. This study measures compensation committee quality using variables of compensation committee independence, compensation committee with overlapping more than three companies, the size compensation committee, professional background and overlapping audit and compensation committees. The sample is collected from Taiwan listed companies for the period of 2012 to 2014, which is excluded financial, insurance, securities and investment trust industries. The result indicated that the higher proportion of independent directors serve in compensation committee can reduce directors' excess compensation. The higher proportion of scholars serves in compensation committee can reduce directors' excess compensation. The higher proportion of overlapping membership on compensation and audit committees increases directors' excess compensation.In sum, this study finds compensation committee independence, professional background and overlapping membership on compensation and audit committees can enhance monitoring effects of compensation committee and set reasonable directors' compensation policies, and then improve the company's governance quality.
    显示于类别:[會計與資訊科技研究所] 學位論文

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