國內企業慣以員工分紅來犒賞員工，也由於其特殊的會計入帳方式，導致在這個問題上的爭論不休。關於員工分紅的實證研究不少，但相關的理論模型卻一直缺乏。因此，本研究將透過聲譽效果理論模型的建立，推導出員工分紅確實可以作為一個分辨好壞公司的訊號，並且進而求出股價和員工分紅之間的關係。模型結論顯示，當員工分紅程度越高時，股東對於公司的評價也就越低，兩者之間存在反向的關係。 / Profit sharing is an important instrument for the entrepreneurs to reward their employees. There are many disputes over this issue because of its particular accounting method. Many researchers have devoted themselves to econometric analysis of profit sharing empirically, but there is deficient in the theoretical model about this topic. In this thesis, we will build a reputation effect game theory to model profit sharing, and obtain a separating equilibrium, in which the profit sharing is a good signal to distinguish good managers and bad managers. Moreover, we reach the conclusion that stock price and profit sharing have a negative relation.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0092351033 |
| Creators | 高 廷, Kao ,Tin |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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