摘要
对我国上市公司高管团队长期薪酬差距的影响因素进行了实证研究。研究结果表明,公司绩效、公司规模、国有股比例及独立董事比例对高管团队长期薪酬差距有显著的影响,而股权集中度、两职合一及竞争CEO人数对高管团队长期薪酬差距尚未构成显著影响。
The paper makes an empirical analysis on determinants of long term compensation gap of top management team based on the statistics of Chinese listed companies.The results show that firm performance,company size,proportion of state owned shares and proportion of independent directors have significant effects on the top management team long term compensation gap,while ownership concentration,power of CEO and number of CEO competitors are not significant to the long term compensation gap of top management team.
出处
《科技进步与对策》
CSSCI
北大核心
2012年第8期132-135,共4页
Science & Technology Progress and Policy