Performance Measures, Compensation Incentives and Future Performance

• Main Authors: Mei-Ling Yeh, 葉美玲
• Other Authors: Yu-Lin Chen
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/e72499

碩士 === 中原大學 === 會計研究所 === 98 === This study was to examine the relationship between performance measure, the compensation incentives and the future performance. The results show that the expected performance measure was positively correlated with compensation incentives, and compensation incentives could enhance the company's future performance. The study found that non-financial performance measure was positively correlated with the compensation incentives. Besides, short-term cash incentive bonus and long-term stock incentive could not necessarily enhance the staff’s future performance. Although the interactions between short-term cash incentive bonus and the tenure of the employee were not necessary to enhance the future performance, the interactions between long-term stock incentive and the tenure of the employee could enhance the future performance. Finally, the interactions between short-term cash incentive bonus and long-term stock incentive could increase the future performance.