摘要
以2009—2016年沪深A股上市公司的数据为样本,考察员工持股计划、人才专业性与企业有效创新之间的关系。研究结果表明,实施员工持股计划的企业更可能实现有效创新;企业拥有的人才专业性会强化实施员工持股计划与企业有效创新之间的正相关关系;技术人员人才专业性和高级管理人员人才专业性均会强化员工持股计划的创新效应,且两者之间呈互补关系。
Taking the data from the A-share listed companies listing in Shanghai and Shenzhen stock exchanges from 2009 to 2016 as samples, this paper tries to explore the relationship between ESOP, talent speciality and corporate effective innovation. The finding show that the enterprises that carry out ESOP are more likely to achieve effective innovation, that the talent speciality owned by the enterprises can strengthen the positive relationship between ESOP and corporate effective innovation, and that both the talent speciality of the technical employees and the talent speciality of the senior management can strengthen the innovation effect of ESOP, and there is a complementary relationship between the two.
作者
曹玉珊
陈力维
CAO Yu-shan;CHEN Li-wei(Jiangxi University of Finance and Economics,Nanchang 330013,China)
出处
《当代财经》
CSSCI
北大核心
2019年第5期84-95,共12页
Contemporary Finance and Economics
基金
江西省自然科学基金管理科学项目"创新驱动战略下我国企业员工持股计划实施效率研究"(20181BAA208022)
江西省高校人文社会科学研究基地招标项目"会计师事务所人力资本特征
审计师声誉与审计质量关系研究"(JD17038)