| 管理层权力与异常高管薪酬行为研究 |
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| 引用本文： | 王清刚,胡亚君.管理层权力与异常高管薪酬行为研究[J].中国软科学,2011(10). |
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| 作者姓名： | 王清刚 胡亚君 |
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| 作者单位： | 1. 中南财经政法大学会计学院,湖北武汉,430073
2. 长沙中联重工科技发展股份有限公司,湖南长沙,410013 |
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| 摘 要： | 高管薪酬通常以公司业绩为基础确定.很多公司收益低于行业平均水平,但其高管薪酬却高于行业平均值,本文将这种情况认定为异常高管薪酬.本文选取2003 - 2009年沪深两市全部A股上市公司作为样本,分析了异常高管薪酬与管理层权力的关系.研究发现,董事长和总经理两职兼任、股权分散及第一大股东持股比例越低的企业中,异常高管薪酬现象越严重,即管理层权力越大,发生异常高管薪酬的可能性越大.这一研究结果应引起投资者、债权人、国资委及证券监管部门等的关注.
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| 关 键 词： | 管理层权力 高管薪酬 异常高管薪酬 |
Research on Managerial Power and Atypical Executive Compensation Behavior |
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| WANG Qing-gang,HU Ya-jun.Research on Managerial Power and Atypical Executive Compensation Behavior[J].China Soft Science,2011(10). |
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| Authors: | WANG Qing-gang HU Ya-jun |
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| Institution: | WANG Qing-gang1,HU Ya-jun2(1.School of Accounting,Zhongnan University of Economics and Law,Wuhan 430073,China,2.Zoomlion Heavy Industry Science and Technology Development Company,Changsha 410013,China) |
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| Abstract: | Executive compensation is generally determined by the company performance.If corporate earning is below the industry average,and its executive compensation is higher than the industry average,we identify this as atypical executive compensation.Using the data of Chinese listed company from 2003 to 2009,we studied the relationship between atypical executive compensation and managerial power.We found that there is significant positive correlation between atypical executive compensation and managerial power.In ... |
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| Keywords: | managerial power executive compensation atypical executive compensation |
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