薪酬差異與公司績效關聯性之研究

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题名:	薪酬差異與公司績效關聯性之研究 A Study of the Relationship between Pay Disparity and Firm Performance
作者:	藍冠捷
贡献者:	會計學系
关键词:	薪酬差距經濟薪酬非經濟薪酬公司績效科技公司 pay gap economic-based pay non-economic based pay firm performance technology company
日期:	2024
上传时间:	2024-08-02 12:32:08 (UTC+8)
摘要:	本研究在於探討薪酬差異對公司績效之影響。研究中以2013至2022年非金融業上市公司為研究對象，實證結果顯示，「經濟薪酬比」對股票市場績效與經營績效呈正向影響，表示符合實質貢獻之薪酬差距，不但不會降低員工士氣，影響公司發展，還能促進公司績效。而「非經濟薪酬比」對股票市場績效及經營績效呈負向影響，顯示增加上下異常薪酬差距會影響員工士氣，降低公司績效。另外，本研究進一步發現科技業員工與非科技業員工對薪酬差異有不同行為反應。科技業員工較不樂見上下階層經濟(績效)薪酬差距之擴大，然對高階管理者領取較高異常(非績效)薪酬呈現較低之排斥行為。 This study aims to explore the impact of pay disparity on firm performance. The empirical results based on non-financial firms listed in the Taiwan Stock Exchange from 2013 to 2022 show that the economic-based pay ratio is positively associated with stock market returns as well as accounting performance, indicating that the pay gap in line with substantial contribution not only does not reduce employee morale but also promotes company performance. However, the non-economic based pay ratio is negatively related to stock market returns and accounting performance, which indicate that increasing the abnormal pay gap between the upper and lower levels is harmful to employee morale and reduce firm performance. In addition, this study further find that technology employees and non-technology employees have different behavioral responses to pay differentials. Employees in the technology industry are less happy to see the widening gap between the upper and lower levels of economic-based pay, but show lower rejection of senior managers receiving higher abnormal (non-performance) pay.
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