多角化與總經理薪酬的關聯性

The Association between Diversification and CEO Compensation

陳俊任(Jun-Ren Chen)

指導教授 ： 陳玉麟

中原大學/商學院/會計研究所/碩士(2012年)

https://doi.org/10.6840/cycu201200846

摘要

本研究檢驗在家族企業與非家族企業中，多角化總經理與現金薪酬的關聯性。本研究發現相較於非家族企業，家族企業的相關多角化會負向影響總經理現金薪酬，而家族企業的非相關多角化會正向影響總經理現金薪酬。此外，相較於非家族企業，家族企業的國際多角化會正向影響總經理現金薪酬。

關鍵字

總經理現金薪酬 ； 多角化

並列摘要

The study examines the association between diversification and CEO cash compensation in family firm and non-family firm. The results show that related diversification is more negatively associated with CEO cash compensation in family firm than non-family firm, whereas unrelated diversification is more positively associated with CEO cash pay in family firm than non-family firm. Besides, international diversification is more positively associated with CEO cash pay in family firm than non-family firm.

並列關鍵字

CEO cash compensation ； diversification

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