摘要
基于国家控股企业与非国家控股企业的角度,选取41家房地产上市公司2001—2011年的年报数据,运用面板数据回归分析的方法,对房地产上市公司高管薪酬与企业业绩之间的关系进行实证研究。结果发现:房地产上市公司高管薪酬与企业业绩之间是显著相关的,非国家控股企业的高管薪酬与企业业绩之间的相关程度明显高于国家控股企业。
Based on the angle of state-controlled and non-state-holding enterprises, this thesis select- ed 2001-2011 annual report data of 41 listed real estate companies, using panel data regressing meth- od to make empirical research of the relationship between top managers＇ payment and companies＇ performance of the listed real estate companies. The results shows that top managers＇ pay of listed re- al estate companies are conspicuously related to the companies＇ performance, and the degree of corre- lation between executive pay and corporate performance of the non-state-holding enterprises is signifi- cantly higher than the state-controlled enterprises.
出处
《重庆理工大学学报（社会科学）》
CAS
2014年第1期65-69,共5页
Journal of Chongqing University of Technology（Social Science）
基金
重庆市哲学社会科学规划项目(2008066)
关键词
房地产上市公司
国家控股企业
非国家控股企业
企业业绩
高管薪酬
listed real estate companies
state-controlled enterprises
non-state-holding enterprises
companies＇ performance
top managers＇ pay
