摘要
企业高管薪酬外部公平性问题一直备受关注。通过对2008-2014年A股制造业上市公司为研究样本的实证分析结果表明,股权集中度与高管薪酬外部不公平性呈倒"U"型关系;相比于非民营企业,在民营企业中高管薪酬的外部不公平性较高。
The issue of external fairness of CEO’s emolument has attracted great public concern. A study is done with panel data collected from the sampled listed companies of manufacture industry over the period 2008-2014. The results indicate that there is an inverted U-shaped relationship between the degree of equity concentration and the external fairness of CEO’s emolument;compared with non-private enterprises, CEO’s emolument in the private enterprises is more serious an issue of external unfairness.
作者
杨蓓蓓
王喜凤
YANG Bei-bei;WANG Xi-feng(Xinyang College, Xinyang,Henan, 464000,China)
出处
《武汉商学院学报》
2019年第1期66-69,共4页
Journal of Wuhan Business University
关键词
股权集中度
高管薪酬外部不公平性
产权性质
倒U型
equity concentration ratio
the external unfairness of CEO's Emolument
Ownership
inverted u-shaped
作者简介
杨蓓蓓(1988-),女,信阳学院商学院教师,南京师范大学硕士。主要研究方向:战略管理、创新;王喜凤(1982-),女,信阳学院商学院讲师,华南师范大学硕士。主要研究方向:人力资源、市场营销。
