首页|机器人应用对企业内部薪酬差距的影响——基于多时点DID的实证

机器人应用对企业内部薪酬差距的影响——基于多时点DID的实证

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  • NETL
  • NSTL
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本文基于中国A股制造业上市公司数据,采用基于倾向得分匹配的多期双重差分法(PSM-DID)考察机器人应用对企业内部薪酬差距的影响及作用机制.结果发现,机器人应用能够显著缩小企业内部薪酬差距,在更换解释变量等一系列稳健性检验后结果依然稳健.机器人应用可通过促进企业创新及抑制盈余管理行为缩小企业内部薪酬差距,异质性检验结果表明机器人应用对企业内部薪酬差距的影响在规模更大、资本密集度更高的企业中更显著.进一步研究发现,机器人应用对企业内部薪酬差距的缩小显著表现为降低高管超额薪酬进而缩小企业内超额薪酬差距.本文研究为探索企业内部薪酬差距的治理机制提供了新视角,为我国在推动制造业转型升级的同时实现收入公平提供了重要参考.
The Impact of Robot Application on Pay Gap within Company:Evidence Based on Multi-time Point DID Method
Based on the data of listed companies in China's A-share manufacturing industry,multi-time point DID method(PSM-DID)based on propensity score matching was adopted to investigate the impact and mechanism of the robot application on the pay gap within company.The results show that the application of robots can significantly reduce the pay gap within company.The results remain robust after a series of robustness tests such as changing explanatory variables.The robot application can reduce the pay gap within company by promoting innovation and curbing earning management.Heterogeneity test results show that the impact of robot application on the intra-company pay gap is more significant in large and capital-intensive enterprises.Further research finds that the application of robots can significantly reduce the pay gap within company by reducing the excess pay of executives and then narrowing the excess pay gap.It provides a new perspective for exploring the governance mechanism of internal pay gap within company,and provides an important reference for China to realize income equity while promoting the transformation and upgrading of manufacturing industry.

multiple-time point DIDrobot applicationpay gapoverpayment of executivesinnovationearnings management

林常青、洪磊琪

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湖南工业大学经济与贸易学院, 株洲 412007

多时点DID 机器人应用 企业内部薪酬差距 高管超额薪酬 企业创新 盈余管理

湖南省自然科学基金面上项目(2023)湖南省教育厅科学研究重点项目(2022)湖南省社会科学成果评审委员会项目(2022)湖南省教育厅科学研究重点项目

2023JJ3021822A0407XSP22YBZ09923A0431

2024

10.12404/j.issn.1002-980X.J23111308

技术经济
中国技术经济学会

技术经济

CSTPCDCHSSCD北大核心
影响因子：0.896
ISSN：1002-980X
年,卷(期)：2024.43(3)
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