系統識別號 | U0002-3105201815333200 |
---|---|
DOI | 10.6846/TKU.2018.01011 |
論文名稱(中文) | 公司治理與超時工作對公司績效的影響-以台灣金融業為例 |
論文名稱(英文) | The Effect of Corporate Governance and Overtime Work on Firm Performance – Example from the Firms listed on Taiwan Financial Industry |
第三語言論文名稱 | |
校院名稱 | 淡江大學 |
系所名稱(中文) | 管理科學學系企業經營碩士在職專班 |
系所名稱(英文) | Executive Master's Program of Business Administration (EMBA) in Management Sciences |
外國學位學校名稱 | |
外國學位學院名稱 | |
外國學位研究所名稱 | |
學年度 | 106 |
學期 | 2 |
出版年 | 107 |
研究生(中文) | 黃詩惠 |
研究生(英文) | Shih-Hui Huang |
學號 | 705620028 |
學位類別 | 碩士 |
語言別 | 繁體中文 |
第二語言別 | |
口試日期 | 2018-05-26 |
論文頁數 | 38頁 |
口試委員 |
指導教授
-
倪衍森
委員 - 黃寶玉 委員 - 李旭華 |
關鍵字(中) |
公司價值 公司治理 員工申訴 超時工作 企業社會責任 |
關鍵字(英) |
Firm value Corporate governance Employee complaints Overtime work Corporate Social Responsibility |
第三語言關鍵字 | |
學科別分類 | |
中文摘要 |
本研究以台灣證券交易所上市的銀行業為研究樣本,我們探討與公司治理,財務報表等有關的變量之後,分析公司價值是否會受員工投訴而有所影響。我們從實證結果得到以下發現: 其一,員工申訴超時工作的公司無法提高公司績效及公司價值,因為該變量表明申訴超時工作DM,皆對ROA,ROE和Tobin’s q有顯著的負面影響。其次,員工申訴超時工作較其他員工抱怨有更顯著的負面影響,包括申訴超時未給薪和申訴漏掉工時紀錄,表明員工抱怨超時工作不應被企業忽視。第三,我們仍然發現,具有較佳財務表現的公司,如淨利潤率較高,董事會規模較小的公司有更好的公司績效。 |
英文摘要 |
By employing the firms falling in banking industry listed in Taiwan stock exchange, we explore whether firm value would be affected by employee complain variables after controlling the variables related to corporate governance, financial statements, and others. We then reveal the following important findings. First, the firms with employee complaining for overtime would not enhance firm performance even firm value, as revealed that the variable, complaining for overtime by employee, significantly negative effects on ROA, ROE, and Tobin’s q. Second, the negative effects are significantly revealed for complaining for overtime instead of other employee complain variables including failure to pay salary for overtime and failure to record working hours for employee, indicating that complaining for overtime should not be neglected by enterprises. Third, we still reveal that the firm with better financial performance such as higher net profit ratio and well-functioned board structure like small board size would have better firm performance. |
第三語言摘要 | |
論文目次 |
目錄 中文摘要 I ABSTRACT Ⅱ 目 錄 Ⅲ 圖目錄 Ⅴ 表目錄 Ⅵ 第一章、緒論 1 第一節、研究背景與動機 1 第二節、研究目的 2 第三節、研究流程 5 第四節、研究架構 6 第二章、文獻探討 7 第一節、公司治理與公司績效之相關文獻 7 第二節、會計資訊與公司績效之相關文獻 9 第三節、企業社會責任與公司績效之相關文獻 10 第四節、超時以及超時與公司績效之相關文獻 12 第三章、研究假說與方法 15 第一節、研究資料與變數 15 第二節、研究假說與模型 19 第三節、研究方法 20 第四章、實證結果 23 第一節、敘述統計量 23 第二節、多元迴歸模型 25 第三節、Petersen迴歸分析模型 27 第五章、結論與建議 30 第一節、研究結論 30 第二節、研究的管理與財務意涵 31 第三節、研究限制與建議 32 參考文獻 34 圖目錄 圖1-1 研究流程圖 5 表目錄 表4-1 敘述統計量 23 表4-2 共線性VIF檢驗 25 表4-3 多元迴歸模型分析 26 表4-4 Petersen迴歸分析模型 28 |
參考文獻 |
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