摘要
锦标赛理论和行为理论被广泛用于解释高管团队薪酬差距对高管人员的激励作用以及对公司绩效的影响。引入管理层权力理论后发现,高管人员能够利用其所拥有的权力对其薪酬设定施加影响,进而可以推断高管团队成员管理层权力分布的不均衡和相互博弈导致高管团队薪酬差距难以服从最优原则,这对高管团队薪酬差距的激励效应产生影响。
Most of the researches on TMT pay gap use tournament theory and behavioral theory to explain incentive effect pay gap on TMT and corporate performance. After introducing the managerial power theory, it' s obviously that executives can influence the decision-making procedure on their pay, and it will make a bias on incentive effect of TMT pay gap on their devotion and corporate performance.
出处
《软科学》
CSSCI
北大核心
2014年第9期87-90,共4页
Soft Science
基金
国家自然科学基金项目(71072072
71372200)
辽宁省教育厅人文社会科学项目(W2010170)