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高管薪酬差距、竞争地位与企业绩效

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基于锦标赛和行为决策理论,以2010-2020年A股上市公司面板数据为对象,实证探讨高管薪酬差距、竞争地位与企业绩效之间的关系.研究得出:(1)我国上市公司高管薪酬差距与企业绩效呈正相关,即高管薪酬差距的扩大有助于提升企业绩效;(2)企业竞争地位对高管薪酬差距与企业绩效的正向关系产生正向调节作用.该研究为锦标赛理论提供了新的实证支持,对企业建立合理薪酬体系、增强竞争地位具有重要的实践启示.
Executive Compensation Disparity,Competitive Position,and Corporate Performance
Based on tournament theory and behavioral decision theory,this study uses panel data of A-share listed com-panies from 2010 to 2020 as the object,aiming to empirically explore the relationship between executive compensation disparity,competitive position,and corporate performance.The study draws the following conclusions:(1)The executive compensation disparity in listed companies in China is positively correlated with corporate performance.(2)Competitive position exerts a positive moderating effect on the positive relationship between executive compensation disparity and cor-porate performance.

Executive Compensation disparityCompetitive PositionCorporate Performance

杨琴、牛睿君

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安徽商贸职业技术学院,安徽芜湖 241000

芜湖市恒义财务咨询有限公司,安徽芜湖 241000

高管薪酬差距 竞争地位 企业绩效

2021年安徽省高校优秀青年人才支持计划项目2023年安徽商贸职业技术学院科研项目

gxyq20210882023KZR02

2024

贵阳学院学报(自然科学版)
贵阳学院

贵阳学院学报(自然科学版)

影响因子:0.294
ISSN:1673-6125
年,卷(期):2024.19(1)
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