Corporate Executive''s Compensation and Performance in Taiwan Listing Company

• Main Authors: Shu-Ting Chang, 張舒婷
• Other Authors: Shin-Ping Lee
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/28021379602087956582

碩士 === 銘傳大學 === 會計學系碩士班 === 99 === This paper reported the pay-performance sensitivity in Taiwan listing company and it increases monitoring force, the company risks and information transparency factors to research pay-performance sensitivity effect. In this study, we take listed companies data from 2005 to 2009 in Taiwan. Empirical results are summarized as follows: (1) Executives compensation and firm performance (accounting and market performance measures) showed significant positive correlation. (2) The board size larger, executives serve as directors and supervisors and executives holding more shareholding will strengthen the sensitivity of pay and accounting performance but weaken the sensitivity of pay and market performance. (3) The risk in the company and the sensitivity of pay and market performance showed significant positive correlation. (4) The information transparency and pay-performance sensitivity both showed no significant.