本研究使用基本敘述統計、相關性分析、成對及獨立樣本T檢定以及多元迴歸分析衡量NBA球員之績效值與薪資的關聯，且探討球員在簽訂合約前後與績效之關聯性，是否有Stiroh (2002)提出之合約週期效應，並進而探討簽訂一年合約的球員是否會依照Victor Vroom (1964)的期望理論而有優於簽訂複數年合約球員的績效值。
本研究以2008-09球季起至2017-18球季共十個球季間效力於NBA聯盟並曾經歷合約到期並再次向球團簽定複數年合約或是一年合約的球員一共321名球員作為樣本；實證結果發現，球員薪資與績效確實具有正相關，而在控制年齡、年資、球隊勝率、年薪及球員平均效率值顯示球員在簽約前確實有績效顯著提高之現象；而在一年合約之球員方面，效率值並無複數年合約球員之效率值優異，因此本研究結果顯示NBA球員的績效值的確影響的合約薪資的高低，且NBA球員在簽訂新合約之前的確有合約週期現象，亦即為爭取較佳合約球員在簽訂合約前會刻意表現較佳之績效；而簽訂一年合約之球員因整體實力並沒有簽訂複數年合約之球員優秀，而無展現出優於複數年合約球員的績效值。

This study uses basic descriptive statistics, relative analysis, paired and independent sample t-test and multiple regression analysis to measure the relationship between NBA players’ performance indicator and their salary. This study also investigates the performance indicators before and after the players signing the contract whether it shows the contract-related incentive effects by Stiroh in 2002 and if the players who signed a one-year contract will have a higher performance indicator than those who signed multi-year contacts according to the expectancy theory by Victor Vroom (1964).
This study uses a sample of 321 NBA players who signed a one-year contract and multi-year contract from 10 seasons beginning in 2008-2009 to 2017-2018. Study shows that there is a positive relationship between players’ salary and performance indicator. When age, salary, team’s winning percentage, and players’ average efficiency are controlled, it shows the effect that players increase performance before signing a contract. Regarding the one-year contract players, their efficiency is not as good as the efficiency of the players with a multi-year contract. Thus, this study shows NBA players’ performance indicator does, in fact, affect the amount in the salary. There is a contract-related incentive effect which players who compete for contracts increase performance before signing one. Since players with a one-year contract are not as great as the players with a multi-year contract, they can’t have a higher performance indicator.

致謝 l
摘要 lll
ABSTRACT lV
表目錄 VII
圖目錄 VIII
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 4
第三節 研究目的 6
第四節 研究範圍 7
第五節 研究架構 8
第二章 文獻探討 9
第一節 NBA薪資重要規定 9
第二節 薪資的概念與給付基礎 20
第三節 職業球員薪資與績效衡量相關研究 22
第四節 激勵理論及資訊不對稱對於職業運動選手之相關研究 36
第五節 研究假設 41
第三章 研究方法 42
第一節 研究對象選擇與內容 42
第二節 研究變數定義 43
第三節 資料分析方法 51
第四章 資料分析結果 53
第一節 背景資料 53
第二節 研究假設驗證 55
第五章 結論與建議 63
第一節 研究結論 63
第二節 管理意涵 65
第三節 研究限制與後續研究建議 67
參考文獻 68

一、 英文部分
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Howard, L.W. (1993). Fair pay for fair play: estimating pay equity in professional baseball with data Envelopment analysis. Academy of Management Journal,36(4): 882-894.
Jain, Anil, and Douglas Zongker (1997). "Feature selection: Evaluation, application, and small sample performance." IEEE Transactions on Pattern Analysis and Machine Intelligence,19.2: 153-158.
Krautmann, A. C. and J. L. Solow. (2009). “The Dynamics of Performance Over theDuration of Major League Baseball Long-Term Contracts.＂ Journal of SportsEconomics ; 10; 6.
Loeffelholz, Bernard, Earl Bednar, and Kenneth W. Bauer(2009). "Predicting NBA games using neural networks." Journal of Quantitative Analysis in Sports, 5.1.
Meltzer, J. (2005). Average Salary and Contract Length in Major League Baseball: When Do They Diverge? Department of Economics, Stanford University, CA.
Mazur, M.J. (1994). “Evaluating the Relative Efficiency of Baseball Players.＂ In Data Envelopment Analysis: Theory, Methodology, and Applications, edited by Charnes, A., Cooper, W.W., Lewin, A.Y., and Seiford, L.M. Boston, M.A.: Kluwer Academic Publishers: 31-46.
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Stiroh, K. J. (2002). Playing for keeps：Pay and performance in the NBA. Walking 2.4 series.
Yilmaz, M. R. and S. Chatterjee, (2003). Salary, performance, and owners’ goals in Major League Baseball: A View through Data, Journal of Managerial Issues,15(2): 243-255.

二、 中文部分
王浚宇，2006，NBA外籍球員薪資與績效衡量之關聯性研究，國立政治大學會計研究所碩士論文。
江志坤，1994，時報鷹職業棒球隊員績效評估之研究－資料包絡分析(DEA)法，國立中山大學企業管理研究所論文。
林良楓、夏雯俐，2010，職業運動員重簽薪資與績效之關聯性－以美國MLB為例，第三屆中國會計與財務國際論壇暨第二屆海峽兩岸會計學術研討會。
林良楓、謝嘉峰，2010 ，職業運動員出走年績效評估，兩岸會計及管理研討會， 首都經貿大學。
陳光宏，2009，台灣職業棒球員參與國際賽前後績效之比較分析，國立台北大學會計研究所碩士論文。
廖振宏，2006，解析職棒球員在出走年的表現－以美國職棒大聯盟為例，國立清華大學經濟學系碩士論文。
吳泰毅，2001，我國職棒球員薪資決定因素之探討，國立台灣師範大學體育研究所碩士論文。










三、 網頁部分
NBA官方網站
http://www.nba.com
PRO SPORTS TRANSACTIONS
http://www.prosportstransactions.com/basketball/Search/Search.php
STAT數據NBA
http://www.stat-nba.com/index.php
HOOPHYPE
https://hoopshype.com/
BASKETBALL REFERENCE
https://www.basketball-reference.com/