The Effect of Fair Value Hierarchy on Managerial Compensation
碩士 === 國立嘉義大學 === 企業管理學系 === 102 === The purpose of this paper is to examine how the fair value hierarchy information affects the relationship between managerial compensation and corporate accounting performance. Using a sample that comprises 396 Taiwan’s listed companies in 2012, this study finds t...
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ndltd-TW-102NCYU51210232016-03-09T04:30:46Z http://ndltd.ncl.edu.tw/handle/83175369717651281647 The Effect of Fair Value Hierarchy on Managerial Compensation 公允價值層級對高階經理人薪酬之影響 謝雅雯 碩士 國立嘉義大學 企業管理學系 102 The purpose of this paper is to examine how the fair value hierarchy information affects the relationship between managerial compensation and corporate accounting performance. Using a sample that comprises 396 Taiwan’s listed companies in 2012, this study finds that the greater the magnitude of valuation of level 3 is, the lower the sensitivity of managerial compensation to accounting earnings is. This evidence is particularly apparent for level 3 liability. Furthermore, this study also finds that both greater foreign shareholdings and higher directors’ independence significantly affect “the compensation--earnings sensitivity” conditioned on level 3 assets/liabilities. 蔡柳卿 學位論文 ; thesis 0 zh-TW |
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碩士 === 國立嘉義大學 === 企業管理學系 === 102 === The purpose of this paper is to examine how the fair value hierarchy information affects the relationship between managerial compensation and corporate accounting performance. Using a sample that comprises 396 Taiwan’s listed companies in 2012, this study finds that the greater the magnitude of valuation of level 3 is, the lower the sensitivity of managerial compensation to accounting earnings is. This evidence is particularly apparent for level 3 liability. Furthermore, this study also finds that both greater foreign shareholdings and higher directors’ independence significantly affect “the compensation--earnings sensitivity” conditioned on level 3 assets/liabilities.
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蔡柳卿 |
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蔡柳卿 謝雅雯 |
author |
謝雅雯 |
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謝雅雯 The Effect of Fair Value Hierarchy on Managerial Compensation |
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謝雅雯 |
title |
The Effect of Fair Value Hierarchy on Managerial Compensation |
title_short |
The Effect of Fair Value Hierarchy on Managerial Compensation |
title_full |
The Effect of Fair Value Hierarchy on Managerial Compensation |
title_fullStr |
The Effect of Fair Value Hierarchy on Managerial Compensation |
title_full_unstemmed |
The Effect of Fair Value Hierarchy on Managerial Compensation |
title_sort |
effect of fair value hierarchy on managerial compensation |
url |
http://ndltd.ncl.edu.tw/handle/83175369717651281647 |
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