| 高管薪酬与公司业绩实证研究——以中小企业板上市公司为例 |
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| 引用本文： | 文先明,钱秋兰,黄颖琪.高管薪酬与公司业绩实证研究——以中小企业板上市公司为例[J].财经理论与实践,2015(2):71-76. |
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| 作者姓名： | 文先明 钱秋兰 黄颖琪 |
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| 作者单位： | 长沙理工大学 经济与管理学院,湖南 长沙,410076 |
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| 摘 要： | 选取2009年前上市的235家中小企业板上市公司2013年的年报数据，实证检验高管薪酬与公司业绩之间的相关性。结果表明：中小企业板上市公司高管薪酬与公司业绩、公司规模存在显著正相关关系，高管薪酬与资本结构之间存在显著负相关关系。
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| 关 键 词： | 中小企业 高管薪酬 公司业绩 |
An Empirical Study on the Relationship Between Executive Compensation and Corporate Performance--Take Small Plates Listed Companies as an Example |
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| WEN Xianming,QIAN Qiulan,HUANG Yingqi.An Empirical Study on the Relationship Between Executive Compensation and Corporate Performance--Take Small Plates Listed Companies as an Example[J].The Theory and Practice of Finance and Economics,2015(2):71-76. |
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| Authors: | WEN Xianming QIAN Qiulan HUANG Yingqi |
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| Institution: | WEN Xianming;QIAN Qiulan;HUANG Yingqi;School of Economics and Management,Changsha University of Science & Technology; |
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| Abstract: | This paper chooses 2013annual reports of 235 small plates listed companies that lis-ted before 2009.Through empirical analysis,we examine the correlation between executive com-pensation and firm performance.The results of the research show that there is a significant posi-tive correlation between executive compensation and firm performance,and the executive compen-sation is positively related to the company size.There is a significant negative correlation between the executive compensation and the capital structure. |
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| Keywords: | Small plates listed companies Executive compensation Firm performance |
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