高階經理人的薪酬、績效與盈餘管理之關聯性研究:以美國、中國及台灣金融業為例

傅欽鴻

doi:10.6826/NUTC.2010.00029

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高階經理人的薪酬、績效與盈餘管理之關聯性研究:以美國、中國及台灣金融業為例

The Relationship Among CEO Compensation, Performance and Earnings Managements: Evidence from The United States, China and Taiwan’s Banking Industry

傅欽鴻 , Masters　　Advisor：謝孟芬　　

繁體中文 DOI： 10.6826/NUTC.2010.00029

薪酬績效敏感性；盈餘管理；備抵呆帳； Pay-Performance Sensitivity ； Earnings Management

Abstract │ Reference (189) │ Times Cited (4) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

Trend of economic globalization, countries closer economic relationship between the financial incidents often pull a hairdresser and the whole body, the global economy are affected. In 2008 by the U.S. subprime mortgage crisis triggered the global financial tsunami derivatives, including the world escaped China, Taiwan . so on. Because the relationship between the financial tsunami makes U.S. banks and companies in bankruptcy, and economic recession, the amount of director compensation and the ratio has raised concern in the media and society. Financial tsunami-paid executives sitting on the issue often mentioned.

The last of executive compensation and performance issues, usually a sample of the general industry, the results of these studies also did not reach consistent results, and financial sector often been excluded because of their specificity. This study attempts to fill this gap: the manager of the financial sector of higher pay and company performance relationship. Moreover, the literature even though the financial industry as a sample, may be made based on the availability of samples, and more to the U.S. financial industry as a sample, rarely will the Chinese and Taiwan's financial industry into the study. The purpose of this study to understand of the United States, China, Taiwan, the executive of the relationship between pay and company performance, better understanding of pay performance sensitivity (Pay-Performance Sensitivity) of the high and low, will affect the bank's Loan Loss Provision  to the motivation to earnings Management.

Reference ( 189 ) 〈TOP〉

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連結：

Times Cited (4) 〈TOP〉

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