摘要
以具有海外背景的高管与其薪酬之间的关系为研究对象,通过理论分析提出了海外背景高管与薪酬的关系假设.运用stata14.0软件分析对2015-2017年创业板数据分析,研究结果表明,高管的海外背景与薪酬之间有显著的正相关关系,高管的海外背景在无政治关联的企业内具有更强的作用,且高管的海外经历会可以显著提高企业绩效.
The relationship between senior executives with a background of overseas education or job experience and executives salary is considered as the research object.The hypothesis of the relationship between executives with overseas background and salary is also obtained through theoretical analysis.Using stata14.0 software analysis to analyze the GEM data from 2015 to 2017,it was found that there was a significant positive correlation between the overseas background of executives and salary.The research found that the overseas background of executives had a stronger role in non-political affiliates,and the overseas experience of executives can significantly improve corporate performance.Those with overseas background had a stronger role in non-political affiliates.And more importantly,the performance of enterprises can be improved significantly by the overseas experience of executives.
作者
刘银国
陈晨
LIU Yin-guo;CHEN Chen(School of Accounting,Anhui University of Finance and Economics,Bengbu 233000,China)
出处
《青岛大学学报（自然科学版）》
CAS
2020年第3期110-114,共5页
Journal of Qingdao University(Natural Science Edition)
基金
国家自然科学基金(批准号:71572001)资助
安徽财经大学研究生自主创新项目(批准号:ACYC2019249)资助。
关键词
海外背景
高管薪酬
企业业绩
overseas background
executive compensation
company performance
