員工分紅費用化後企業績效與盈餘管理之關聯性

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/20031

Title:	員工分紅費用化後企業績效與盈餘管理之關聯性
Authors:	蕭文俊
Contributors:	會計學系
Keywords:	員工分紅費用化經營績效盈餘管理
Date:	2010
Issue Date:	2011-10-31 13:16:39 (UTC+8)
Abstract:	員工分紅配股制度是台灣高科技企業激勵員工的重要方式，但隨著商業會計法修正及與國際會計準則接軌，員工分紅配股改以市價作為計算基礎，此會計處理上的改變，對員工及企業皆有極大的影響。　　本研究從2005~2007年及新制度實施後的2008~2010年共六年作為樣本研究期間，以敘述性統計及Panel Data分析員工分紅費用化後，對於企業經營績效及盈餘管理程度之影響。　　本研究結果顯示員工分紅費用化實施後，雖然結束多年來，台灣高科技企業備受外界爭議的盈餘分配方式，但員工實質所得為下降，激勵效果較以往大打折扣，勢必對企業維繫人才及經營績效產生影響。此外，因員工分紅費用化後，管理當局操縱盈餘管理的程度也隨之增加。　　The employee bonus expensing is an important way to motivate employees in Taiwan’s high-tech industries. However, the business accounting law has been revised and the accounting principles will converge on the International Financial Reporting Standards (IFRS). The employee stock bonus will be changed as the basis of market price. This change in accounting treatment has greatly impacted on employees and enterprises. 　　Regarding the research periods, there are six years from 2005 to 2007 and the new system after the implementation from 2008 to 2010. This research employs descriptive statistics and panel data to analyze business operating performance, and the degree of earnings management after employee bonus expensing. 　　The research results show that after the employee bonus expensing the distribution of earnings might resolve the high-tech enterprises controversy for many years in Taiwan. However, the negative impacts on employees will be their real income decreasing and their motivation will be diminished. Consequently, this effect will also influence the enterprises how to keep their personnel and business performances. In addition, the management might increase the extent of earnings management after employee bonus expensing.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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