員工分紅措施對企業僱用穩定度之影響;The Impact of Profit-Sharing on Employment Stability

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题名:	員工分紅措施對企業僱用穩定度之影響;The Impact of Profit-Sharing on Employment Stability
作者:	許哲維;Hsu, Che-Wei
贡献者:	人力資源管理研究所
关键词:	現金分紅;股票分紅;員工分紅費用化;僱用穩定度;薪酬彈性;Profit-sharing;Cash bonus;Stock bonus;Expensing regulations;Wage flexibility;Employment stability
日期:	2017-07-10
上传时间:	2017-10-27 12:09:57 (UTC+8)
出版者:	國立中央大學
摘要:	本研究主要是探討，台灣在2002年至2015年橫跨分紅費用化前與費用化後，員工分紅措施對企業僱用穩定度之影響。以現金分紅採用、現金分紅佔薪比、股票分紅採用及股票分紅佔薪比為自變數，並加入公司成立年數、資產報酬率、勞動投入、資本投入、產業別為控制變數，採用縱橫資料的線性迴歸及邏輯斯迴歸分析，討論對依變數：員工人數變動量、員工人數變動率、員工流動率及組織縮編的影響效果。本研究對象為台灣證券交易所公開上市上櫃公司，資料來源為台灣經濟新報資料庫(TEJ)、公開資訊觀測站、各公司年報及企業網站。樣本總共有1634家公司，觀察值為20944筆資料。本研究結果指出，台灣的員工分紅措施確實能達到提升僱用穩定度的效果。在分紅費用化前，四項自變數皆有達顯著，證明薪酬彈性與人員的數量彈性存在替代效果，研究結果支持Weitzman的利潤分享理論。2008年後期受分紅費用化影響，僅現金分紅與股票分紅的採用達顯著效果，我們認為包含股票分紅採用型態的轉變與總體經濟的劇烈變化，使得薪酬彈性的效果呈現減弱的現象。但總括而言，以廣泛發放(broad-based)為基礎的利潤分享機制是有助於企業提高僱用穩定度的。關鍵字：現金分紅、股票分紅、員工分紅費用化、僱用穩定度、薪酬彈性 ;This purpose of this essay is to explore the impact of the profit sharing on employment stability in Taiwan from 2002 to 2015 which is cross periods of pre- and post- regulation on expensing employee stock bonuses at 2008. The research divides bonus into cash bonus and stock bonus and explore respectively. Five control variables are used: firm age, ROA, number of employees, total assets and industrial classification. Employment stability is measured by growth rate of the number of employees, growth rate of the number of employees, turnover rate and downsizing. The data consisted of pooled cross-sectional and time-series firm-level data of Taiwanese publicly listed from 2002 to 2015. The sample data is collected from Taiwan Economic Journal database (TEJ), which is secondary data of all listed companies in Taiwan. The number of total firms in this study is 1634 with 20944 observations. It also combines data from firm website and annual financial reports. The results of this study point out that whether cash bonus or stock bonus, they are both able to improve employment stability. Before expensing regulation on profit-sharing, the four independent variables have significant effect on employment stability. We prove that the flexibility of the wage and the numerical flexibility exists substitution effect which support Weitzman′s profit-sharing theory. After expensing regulation, only the adoption of cash bonus adopt and stock bonus have a significant effect. We believe that the changes in the form of bonus distribution and the dramatic changes in the overall economy make the effect of the substitution effect diminish. In general, with broad-based profit-sharing mechanism can help enterprises to improve the stability of employment. Keywords: Profit-sharing, Cash bonus, Stock bonus, Expensing regulations, Wage flexibility, Employment stability
显示于类别:	[人力資源管理研究所] 博碩士論文

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