| 中国上市公司高管薪酬与股权结构关系实证研究 |
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| 引用本文： | 王冰,尤晨.中国上市公司高管薪酬与股权结构关系实证研究[J].重庆交通大学学报,2013(6):38-41. |
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| 作者姓名： | 王冰 尤晨 |
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| 作者单位： | [1]福建江夏学院会计系,福建福州350108 [2]福州大学管理学院,福建福州350108 [3]闽南师范大学管理科学系,福建漳州363000 |
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| 基金项目： | 福建省自然科学基金项目“覆盖决策信息系统理论及其在复杂系统决策中的应用”（编号：2013J01265）成果. |
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| 摘 要： | 选取2010--2012年A股市场全样本数据进行研究，统计分析发现上市公司高管薪酬三年间增长很快，且公司之间差距非常大。我国股权结构基本保持稳定，股权集中度较高。采用多元回归分析，在控制公司规模与公司绩效的情况下，发现A股市场总体上高管薪酬总额与股权集中度显著负相关。结果显示，在股权分散情况下内部人控制较明显。同时高管薪酬总额与公司绩效以及公司规模呈正相关，并分析其产生原因。
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| 关 键 词： | 上市公司 高管薪酬 股权结构 公司绩效 公司规模 股权集中度 |
Empirical Study on Executive Compensation of Listed Companies and Equity Structure in China |
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| WANG Bing,YOU Chen.Empirical Study on Executive Compensation of Listed Companies and Equity Structure in China[J].Journal of Chongqing Jiaotong University(Social Sciences Edition),2013(6):38-41. |
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| Authors: | WANG Bing YOU Chen |
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| Institution: | 1. Department of Accounting, Fujian Jiangxia University, Fuzhou, Fujian 350108, China; 2. School of Management, Fuzhou University, Fuzhou, Fujian 350108, China; 3. School of Management, Minnan Normal University, Zhangzhou, Fujian 363000, China) |
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| Abstract: | Tbe A-share market data from 2010 to 2012 are selected. From the whole samples it is found that executive compensa- tion of listed companies is growing rapidly, and the gap between company is very big. Equ/ty structure of China remains stable basically, and ownership concentration is higher. Under the control of the company size and corporate performance, with mttltiple regression analysis, it is found that in general executives＇ total pay is negatively related to the ownership concentration significant- ly in A-share market. The results show that under the condition of equity scattered, insider control is obvious. And at the same time, the executives＇ total pay is positively related to the company scale and corporate performance. At last the causes of these relationships are analyzed. |
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| Keywords: | listed company executive compensation equity structure company scale corporate performance ownership con-centration |
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