摘要
本文选取了2011-2013年沪深两市116家房地产公司年报数据作为研究对象。采用SPSS20.0统计分析软件建立模型,以高管薪酬为自变量,净资产收益率及每股收益为因变量,对上市房地产公司的高管薪酬与投资效益进行相关性和回归分析,并证实两者之间具有显著正相关。
The 2011-2013 annual reports data of 116 real estate listed companies in Shanghai and Shenzhen was selected as the research object. SPSS20.0 statistical analysis software Was adopted to establish the model and take executive compensation as the independent variables, return on equity and earnings per share as the dependent variables. The empirical and regression aaalysis was made and also it confirmed that it had a significant positive correlation between executive compensation and investment benefit of real estate listed companies.
出处
《价值工程》
2015年第3期145-146,共2页
Value Engineering
关键词
上市房地产公司
高管薪酬
投资效益
相关性
real estate listed companies
executive compensation
investment benefit
the relationship
