高管薪酬差距对企业数字化转型的影响——以物流业上市公司为例

The Impact of Executive Compensation Gap on Digital Transformation of Enterprises—An Example of Listed Companies in Logistics Industry

在数字经济背景下,物流企业需推进数字化转型,以契合时代发展。本文以2010~2020年中国沪深A股物流业上市公司为研究对象,研究了高管薪酬差距对物流企业数字化转型的影响。研究表明:第一,高管薪酬差距助推了物流企业数字化转型。第二,管理层风险偏好在高管薪酬差距与数字化转型之间起到正向调节作用,其增强了高管薪酬差距对数字化转型的积极作用。本文结论为物流企业数字化转型提供了一定的管理启示。

In the context of the digital economy, logistics enterprises need to promote digital transfor-mation to match the development of the times. This paper examines the impact of executive compensation gap on digital transformation of logistics companies by using Chinese A-share listed companies in the logistics industry in Shanghai and Shenzhen from 2010 to 2020. The study shows that, first, the executive pay gap facilitates digital transformation in logistics companies. Second, management risk appetite positively moderates the relationship between executive pay gap and digital transformation, and it enhances the positive effect of executive pay gap on digital transformation. The conclusions of this paper provide some management insights into the digital transformation of logistics companies.