本研究探討受菁英大學教育之 CEO 是否與較強的員工導向相關。以美國 S&P 1500 企業為樣本，本研究從內部薪酬結構、員工相關資訊之揭露，以及職場工傷率三個員工相關構面進行實證分析。結果顯示，受菁英大學教育之 CEO 與「CEO 與中位數員工薪酬比率（CEO pay ratio）」及 CEO 薪酬，皆呈現顯著負相關，而與中位數員工薪酬之關係則呈現正向邊際顯著相關。其次，在員工相關資訊揭露方面，受菁英教育之 CEO 與員工相關資訊的揭露數量並無顯著關聯。最後，企業營運據點層級之工傷率分析顯示，受菁英教育之 CEO 與較低的職場傷害率相關。整體而言，本研究結果顯示，CEO 菁英教育背景所反映之員工導向，主要表現在內部薪酬的安排與職場安全上，而非對外揭露的員工福祉相關資訊。

This study examines whether CEOs with elite university education are associated with stronger employee orientation. Using a sample of U.S. S&P 1500 firms, this study assesses three employee-related dimensions: within-firm pay distribution, the disclosure of employee information, and workplace injury rates. The empirical results show that CEO elite education is significantly associated with lower CEO-to-median-employee pay ratio and lower CEO compensation, while its association with median employee compensation is marginally positive. Regarding employee-related disclosure, elite CEO education is generally not associated with the extent of employee-related information disclosed. Finally, establishment-level analysis shows that elite CEO education is associated with lower workplace injury rates. Overall, the findings suggest that the employee-oriented implications of CEO elite education are more evident in internal compensation arrangements and workplace safety outcomes than in broader external employee-related disclosure.

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