摘要
文章对2004年我国853家上市公司的数据进行回归检验,分析投资期权对经理薪酬的影响效果。结果显示,相对于低IOS的企业,高IOS的企业经理能够获得更多的薪酬。
The empirical relationship between the investment opportunity set （IOS） and managers＇ compensation is analyzed for a sample of 853 listed companies in 2004. Results indicate that firms with high IOS pay higher levels of compensation to their managers.
出处
《企业技术开发》
2006年第2期60-62,共3页
Technological Development of Enterprise
关键词
经理
薪酬
投资期权
业绩
manager
compensation
investment opportunity set
outstanding achievement
