摘要
上市公司高管薪酬的大量研究文献主要是围绕经理薪酬和公司业绩的相关性,在代理理论框架内展开。业绩薪酬敏感性偏低甚至不具统计显著性的实证结果,引发多学科、多理论视角的研究。本文首先介绍高管社会资本与薪酬相关性的理论背景,然后分析高管社会资本的分类与测量,并对国外相关实证研究文献进行梳理,最后简要分析了当前研究的不足和未来研究趋势。
Tremendous researches on executives' compensation focus on the relevance between managerial pay and corporate performance. However, researchers have often found weak or even statistically insignificant relevance between pay and performance, which leads to outside-framework multi-disciplinary researches. The paper introduces the theories about the relationship between executives' social capital and their compensation, analyzes the classification and measurement of top executives' social capital and discusses empirical researches. Finally, it points out some problems in recent researches and potential directions for future researches.
出处
《管理评论》
CSSCI
北大核心
2012年第10期102-108,共7页
Management Review
基金
安徽省教育厅人文社科项目(SK2012B048)
安徽省社科规划项目(AHSK11-12D41)
国家社会科学基金项目(10BTQ035)
关键词
社会资本
高管薪酬
影响效应
social capital, executives' compensation, influence effects