摘要
以2010年至2019年时期实施股权激励的12家林业上市公司,以及未实行股权激励的22家林业上市公司为样本,通过将实施股权激励与未实施股权激励公司的高管离职率进行对比,并将实施股权激励公司对实施前后的高管离职率进行对比,研究了林业上市公司实施股权激励的人才保留效益。结果表明,实施股权激励对林业上市公司高管的离职率有抑制作用;此外,股权激励的人才保留效应只在股权激励期限内产生作用,在完成股权激励后,林业上市公司高管离职率会出现逐渐回升的现象。
This dissertation studied the talent retention benefits of listed forestry companies implementing equity incentives by using 12 listed forestry companies that implement equity incentives and 22 listed forestry companies that have not implemented equity incentives as samples.It compared and analyzed the executive turnover rate of companies that implement equity incentives and those that do not implement equity incentives,and it also compared and analyzed the company,s executive turnover rate before and after the implementation of equity incentives.The results showed that the implementation of equity incentive had a restraining effect on the turnover rate of executives of forestry listed companies・In addition,the talent retention effect of equity incentive was limited to the period of equity incentive,and after the implementation of equity incentive,there would be a gradual recovery in the turnover rate.
作者
李清霖
田敏霞
陈健(指导)
LI Qing-lin;TIAN Min-xia(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《中国林业经济》
2021年第4期32-35,共4页
China Forestry Economics
基金
江苏省大学生创新创业训练计划项目省级重点课题“股权激励的人才保留效应研究:基于实施前、中、后三个阶段的对比”(202010298018Z)。
关键词
股权激励
林业上市公司
人才保留
高管离职率
equity incentive
forestry listed companies
talent retention
executive turnover rate