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高管激励、研发投入与企业绩效调节效应实证分析 被引量:4

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摘要 本文使用中国创业板上市公司2009年至2014年的数据,实证分析了研发投入对企业绩效的影响,以及高管激励对研发投入的调节作用对企业绩效的影响。经过研究分析发现,研发投入与企业绩效具有正相关关系;高管股权激励对研发投入与企业绩效的关系具有正向调节作用;而高管薪酬激励对研发投入与企业绩效的关系却没有显著的正向调节作用。
作者 吴秋悦
机构地区 延边大学
出处 《西部皮革》 2018年第12期80-80,共1页 West Leather
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