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上市公司高管薪酬激励对公司经营业绩的影响研究——基于2008年批发零售贸易业的实证分析

Study on the Influence of the Senior Managers' Compensation Incentive on Business Performance in Listed Companies ——based on the case analysis of wholesale and retail establishments in 2008
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摘要 高管薪酬与公司经营业绩密不可分,依据委托代理理论提出高管薪酬与公司经营业绩关系的六种假设,经过实证分析得到相应的结论。 The senior managers' compensation incentive cannot be separated with business performance. According to principal -agent theory, the paper offers six assumptions about the relationship between them and draws the conclusion through analysis.
作者 张堃 曹恒启
机构地区 天津商业大学
出处 《天津市财贸管理干部学院学报》 2010年第2期5-8,共4页 Journal of Tianjin Institute of Financial and Commercial Management
关键词 高管薪酬 高管持股比例 业绩薪酬敏感性 executive pay proportion of shareholding the sensibility of performance -based compensation
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