RETRACTED: Executive Compensation Structure and Corporate Performance: An Empirical Evidence from Chinese Listed Companies (Retracted Article)

被引：1

作者：

Hong, Zhang ^{[1
]}

机构：

[1] Huazhong Univ Sci & Technol, Wuhan, Peoples R China

来源：

2009 IITA INTERNATIONAL CONFERENCE ON SERVICES SCIENCE, MANAGEMENT AND ENGINEERING, PROCEEDINGS | 2009年

关键词：

executive compensation; compensation structure; incentive compensation; firm performance;

D O I：

10.1109/SSME.2009.141

中图分类号：

TP39 [计算机的应用];

学科分类号：

081203 ; 0835 ;

摘要：

Using comprehensive financial and accounting data on Chinese listed companies in 2007, this paper examines executive compensation structure. I find that corporate performance is positively related to the percentage of equity-based compensation to total compensation. I also find that equity-based compensation has a positive impact on the company's financial performance, and higher than on the market performance. Finally, the nature of state-owned enterprises helps to improve the financial performance, but not to improve market performance.

引用

页码：278 / +

页数：2

共 7 条

[1] Changes in CEO compensation structure and the impact on firm performance following CEO turnover [J].