摘要
高管团队薪酬差距是公司治理的重要内容,在影响高管团队薪酬差距的众多因素中,文化因素逐渐成为解释高管薪酬差距的一个重要原因。选取中国沪深A股2009—2019年外资上市企业高管团队面板数据,以高管团队海外经历为调节变量,对外资企业高管团队国籍多样性与薪酬差距的关系进行实证分析。研究发现:外资企业高管团队国籍多样性对高管团队薪酬差距具有显著的正向影响,高管团队海外工作经历在其间发挥显著的正向调节作用,而高管团队留学经历对此没有显著调节作用。
Executive pay gap is an important part of corporate governance,in many factors affecting the executive pay gap,cultural factors gradually become an important reason to explain the executive pay gap.This paper selects the panel data of the senior management team of foreign-funded listed companies in Shanghai and Shenzhen A-shares from 2009 to 2019,and takes the overseas experience of the senior management team as a moderating variable to empirically analyze the relationship between the nationality diversity of the senior management team of foreign-funded enterprises and the pay gap.The results show that the nationality diversity of top management team in foreign-funded enterprises has a significant positive impact on the pay gap of top management team,and the overseas work experience of top management team plays a significant positive moderating role,while the overseas study experience of top management team has no significant moderating effect.
作者
陈柳源
CHEN Liu-yuan(School of Economics and Management,Nanning Normal University,Nanning,530299,China)
出处
《福建江夏学院学报》
2022年第5期22-32,共11页
Journal of Fujian Jiangxia University
关键词
外企管理
高管团队
薪酬差距
国籍多样性
海外经历
foreign-funded enterprises
executive team
pay gaps
diversity of nationalities
overseas experience