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員工認股選擇權與公司績效—反事實分析架構之應用
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Journal Article
員工認股選擇權與公司績效—反事實分析架構之應用
2011
Overview
公司實施誘因報酬制度，例如員工分紅入股制度或是員工認股選擇權制度，是否能提升企業經營績效，在既有理論與實證研究中一直沒有一致性的結論。本文應用傾向分數配對方法（Propensity ScoreMatching method），根據企業特性變數是否相近為依據進行樣本配對，分析實施員工認股選擇權制度的公司與其反事實樣本（CounterfactualSample；特性變數與實施員工認股選擇權公司極為近似，但未實施該制度之公司）的績效差異，趨近「其他條件不變」的要求，降低文獻中的樣本選擇偏誤。根據台灣部分上市電子公司2004年至2008年的資料我們發現，實施員工認股權制度的公司績效並未顯著相對較佳，以配對後的樣本進行分析亦未出現相反的證據，採取員工認股權制度無法改善公司績效。
