期刊詳細資料 Journal detailed information 作者(Author) Tzu-Lan KUO, Pei-Ju Lucy TING & Kuang-Hui CHIU 篇名(Article title) Correlation between Employee Bonus and Company Performances: The Case on FTSE TWSE Taiwan 50 Index Companies Taiwan 期刊名(Journal name) Journal of US-China Public Administration 國際期刊(International Journal) 中文摘要(Abstrct)   ABSTRCT In addition to examining the effect of employee compensation tools on its financial report, a public company should evaluate whether such tools could also retain or attract talent that can strengthen its competitiveness. This research aims to study how an employee reward system could impact on a company’s performance, and develop a theory on how enterprises choose their employee reward plan. Taking into consideration that there is a lack of agreed objective of an employee reward plan, this paper attempts to evaluate the need for an employee reward system and its effectiveness from the perspective of how a system is implemented. In order to explore the relationship between an employee reward system and company performance, this research will compare in total the performance of 80 companies between 2002 and 2012: fifty of them are from the FTSE TWSE Taiwan 50 index that have a reward system and the other thirty are also listed companies but without a structured reward plan in place. The findings include that companies with an employee reward system generally perform better than those without one, and this is especially the case for those implementing a single employee bonus system than those with multiple systems. It is found the employee reward tools can have a positive impact on a company’s performance, particularly employee cash dividends and employee shares and bonuses. 中文關鍵字(Keyword) KEYWORD Compensation, employee stock option, bonuses, compensation plan, incentive compensation scheme, firm performance, corporate governance 卷期(Volume No) Vol.10 No.10 頁數(Page number) PP.993~1003 年份(Year) 2014 語言(Language) 2