Religious Tradition and Employee Compensation

被引：1

作者：

Zhao, Gang ^{[1
]}

Liang, Shangkun ^{[2
]}

Zhang, Jindan ^{[3
]}

Huang, Henry He ^{[4
]}

机构：

[1] Zhejiang Univ Finance & Econ, Sch Accounting, Dept Financial Management, Hangzhou, Peoples R China

[2] Cent Univ Finance & Econ, Sch Accounting, Dept Financial Management, Beijing, Peoples R China

[3] Zhejiang Univ Finance & Econ, Sch Accounting, Dept Int Accounting, Hangzhou, Peoples R China

[4] Yeshiva Univ, Sy Syms Sch Business, Dept Accounting, New York, NY USA

来源：

JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH | 2022年 / 21卷 / 03期

基金：

中国国家自然科学基金;

关键词：

religious tradition; employee compensation; pay disparity; employee retention; economic downturn; corporate social responsibility; CORPORATE SOCIAL-RESPONSIBILITY; BUSINESS ETHICS; CULTURE; ECONOMICS; BEHAVIOR; IMPACT; COST; PAY;

D O I：

10.2308/JIAR-2021-042

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study investigates the relation between Buddhist tradition and employee compensation. Using a large sample of Chinese listed companies from 2007 through 2017, we find that the average employee compensation is higher in companies located in more religious areas. This effect is more pronounced during the 2007-2009 financial crisis. Additional analyses indicate that these companies have smaller pay disparity between executives and employees and are ranked higher in the employee relationship component of corporate social responsibility (CSR). These findings contribute to our understanding of the relation between religious tradition and employee compensation and provide insights into how social norms can influence corporate practices.

引用

页码：169 / 185

页数：17

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