Nowadays financial fraud scheme become more and more prevalent in public-traded companies in western and oriental countries. Many finance-related literatures realize and put stress on the importance of corporate governance. In this study, we would like to explore the relationship between audit committee and CEO compensation and equity incentives. We use multiple regression as methodology, take the public companies in technological field in Taiwan as sample from 2005 to 2010. We discover that, there is a positive relationship between the ratio of the number of independent directors divided by the audit committee members and the CEO compensation; there is no significant relationship between the ratio of the number of independent directors also serve as CEO directors in other firms divided by the audit committee members and the CEO compensation; there is a negative relationship between the ratio of the number of financial-accounting expertise divided by the audit committee members and the CEO compensation. And with regard to the equity incentives, there is no significant relationship between the ratio of the number of independent directors divided by the audit committee members, the ratio of the number of independent directors also serve as CEO directors in other firms divided by the audit committee members, the ratio of the number of financial-accounting expertise divided by the audit committee members and equity incentives.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0615112-134757 |
| Date | 15 June 2012 |
| Creators | Shao, Lian-An |
| Contributors | Chin-Tarn Lee, An-Lin Chen, Lan-Feng Kao |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0615112-134757 |
| Rights | user_define, Copyright information available at source archive |
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