員工分紅政策對高階經理人留任及公司績效之影響研究-以台灣地區上市電子產業為例

• Main Authors: Helen Chien, 簡佩玉
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/00056231097935629127

碩士 === 東吳大學 === 國際貿易學系 === 95 === In the recent twenty years, the global electronic industry keep growing and developing. The related high tech-electronic industry in Taiwan also play an important role, while due to the Taiwan GAAP regards the ESOP will going to change the disclose regulation to expense, there are many listing companies trying to use incentive instrument for two ways “employee stock-based compensation” and “employee stock ownership plan”. Therefore, thinking how to use the right incentives to improve the productivity and profitability will be the final objective of all enterprises. This research is restrict in Taiwan listing electronic companies during 1999 to 2005, hope to find out the effect from “employee stock-based compensation plan” and the employee flow ratio on top-level management team. Also want to abstract the intermediary effect between those two factors. Because of the duplication issue of each company, we consider to adopt a new statistic of “Multilevel models”. We instruct each company in every year to an observation, than put it under the companies, first to evaluate the correlation of each company, and further analyze the inter-company effect. We use SPSS12.0 version mixed model.