| 上市公司对外并购中高管薪酬变动实证研究 |
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| 引用本文： | 陈庆勇,韩立岩.上市公司对外并购中高管薪酬变动实证研究[J].北京航空航天大学学报(社会科学版),2008,21(1):13-16. |
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| 作者姓名： | 陈庆勇 韩立岩 |
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| 作者单位： | 北京航空航天大学,经济管理学院,北京,100083 |
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| 摘 要： | 以中国上市公司实施的非控股股东集团内并购活动为样本，对并购活动与高管薪酬变动的关系进行检验，发现在并购前后公司绩效并未提高的情况下，高管薪酬却得到了显著的增加，并进一步证实高管薪酬的增加确实是该次并购活动所引起，还发现薪酬变动水平与并购规模正相关而与并购绩效无关，为并购中存在管理者代理问题提供了一定的证据。
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| 关 键 词： | 高管薪酬 代理问题 并购绩效 |
An Empirical Study on the Change of Salary of Top Manager Team From M&A of Chinese Listed Corporation |
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| CHEN Qing-yong,HAN Li-yan.An Empirical Study on the Change of Salary of Top Manager Team From M&A of Chinese Listed Corporation[J].Journal of Beijing University of Aeronautics and Astronautics(Social Sciences Edition),2008,21(1):13-16. |
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| Authors: | CHEN Qing-yong HAN Li-yan |
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| Institution: | (School of Economics and Management, Beijing University of Aeronautics and Astronautics, Beijing lO0083,China) |
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| Abstract: | After investigating the change of salary of top manager team from M＆A of Chinese Listed Corporations, the authors found that the salary of top manager team increases significantly while the performance of the firms is not improved significantly. We further found that there is a significantly positive relationship between the change of salary and the scale of M＆A while there isn ＇ t a significant relationship between the change of salary and performance of M＆A. |
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| Keywords: | salary of top manager team agency problem performance of M＆A |
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