指導教授:王衍智臺灣大學:財務金融學研究所林兆穎Lin, JuyungJuyungLin2014-11-272018-07-092014-11-272018-07-092014http://ntur.lib.ntu.edu.tw//handle/246246/262537由於道德規範與社會觀感等考量,分析師鮮少研究菸、酒、賭場等罪孽產業,本文特別研究罪孽產業之高階經理人薪資結構,並與相同規模大小之其他產業做比較。比較的薪資項目包括薪酬、紅利、股票選擇權、股票激勵計畫、非股票激勵計畫、其他薪資與總薪資。本文比較高階經理人與執行長的各薪資項目在罪孽產業與其他產業的差距、執行長所領的薪資占全部高階經理人總薪資的比重,以及高階經理人之間薪資所得分配不均的程度。最後以迴歸分析找出合理預測罪孽股高階經理人薪酬的變數。Papers related to sin companies are a few, nor do compensation structures of executives in the sin companies. In this paper, I research on publicly traded sin companies and investigate their executives’ compensation structures. Considering their risks of facing litigation and negative career reputations, the executives seem to deserve more compensation. Also sin industry itself usually closes at high net profits that could afford substantial compensations to pay. Thus I examine whether the executive compensation in sin industries are higher than in other comparable industries.Table of Contents 中文摘要 1 Abstract 2 1. Introduction 3 2. Literature Review 9 3. Selection of Sin Stocks and Data Source 12 4. Hypothesis 13 5. Results 16 5.1. AVERAGE COMPENSATION OF EXECUTIVES IN SIN COMPANIES 16 5.2. AVERAGE COMPENSATION OF CEO IN SIN COMPANIES 17 5.3. COMPENSATION OF CEO RELATIVE TO ALL TOP EXECUTIVES IN SIN COMPANIES 18 5.4. COMPENSATION DISPARITY BETWEEN EXECUTIVES IN SIN COMPANIES 20 5.5. REGRESSION ANALYSIS 22 6. Conclusions 23 References 25708265 bytesapplication/pdf論文公開時間:2014/07/16論文使用權限:同意有償授權(權利金給回饋本人)罪孽股高階經理人薪資結構薪資所得分配不均公司聲譽罪孽股之高階經理人薪資結構Compensation of Executives in Sin Stocksthesishttp://ntur.lib.ntu.edu.tw/bitstream/246246/262537/1/ntu-103-R00723003-1.pdf