利潤分享制度對多角化公司績效之影響─分紅費用化前後之比較;How Do Profit Sharing Incentives Influence Organizational Performance in Diversified Companies – An Empirical Investigation before and after the Implementation of Employee Bonus Expensing Regulation in Taiwan

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题名:	利潤分享制度對多角化公司績效之影響─分紅費用化前後之比較;How Do Profit Sharing Incentives Influence Organizational Performance in Diversified Companies – An Empirical Investigation before and after the Implementation of Employee Bonus Expensing Regulation in Taiwan
作者:	勞方儀;Lao, Fang-Yi
贡献者:	人力資源管理研究所
关键词:	員工分紅;現金分紅;股票分紅;員工分紅費用化;組織績效;多角化;Profit Sharing;Cash Bonus;Stock Bonus;Employee Bonus Expensing;Organizational Performance;Diversification Strategy
日期:	2019-07-05
上传时间:	2019-09-03 12:05:29 (UTC+8)
出版者:	國立中央大學
摘要:	本研究現金分紅以及股票分紅在分紅費用化前後，對多角化公司績效之影響。本研究以台灣上市櫃高科技公司為研究對象，從台灣經濟新報資料庫（TEJ）獲取從2005年至2014年間共532家企業的財務資料，整理為Panel Data型式的研究資料，並以回歸模型針對此資料做分析。研究結果發現，(1) 多角化策略對於公司績效的影響並不顯著，只有在控制住研發費用之後才會出現顯著之關係，(2) 在分紅費用化之後，非相關多角化的公司會更傾向於使用股票分紅，(3) 無論分紅費用化前或後，現金分紅都顯著地強化相關多角化策略對公司績效的影響，而股票分紅只在分紅費用化前有此效果。 ;The purpose of this study is to investigate the relationship between diversification strategy and organizational performance and also the role of profit sharing incentives. We study 532 high-tech companies from 2005 to 2014.All the data are from TEJ Database. The following results are found. (1) The direct effect of diversification strategies on organizational performance is not clear; only when the investment in research and development is controlled does the positive relationship become clear. (2) After 2008, unrelatedly diversified companies tend to adopt stock-based profit sharing incentive; once the investment in research and development is controlled, the amount of stock-based profit sharing matters. (3) Cash-based profit sharing incentive strengthens the relationship between diversification strategies and organizational performance; stock-based profit sharing incentive does so only before the implementation of employee bonus expensing regulation.
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