高管薪酬信息披露的动机探析

Analysis on the Motivation of Executive Salary Information Disclosure

基于国内2005年修订版《第2号准则》的新增要求,对国内高管薪酬信息披露的动机进行实证研究。结果表明:在自愿性披露的制度下,只有高管薪酬水平较低或公司业绩较好公司才愿意披露高管薪酬信息。高管薪酬信息披露的研究为高管薪酬透明度的提升提供了帮助。

Based on the new requirements of the 2005 revised"No.2 Standards"in China,conduct an empirical study on the motivation of domestic executive compensation information disclosure.The results show that:under the voluntary disclosure system,only companies with low levels of executive compensation or good company performance are willing to disclose executive compensation information.Research on the disclosure of executive compensation information has provided help to improve the transparency of executive compensation.