| 投资期权对经理薪酬的影响分析 |
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| 引用本文： | 游达明,韩立栋. 投资期权对经理薪酬的影响分析[J]. 企业技术开发, 2006, 25(2): 60-62 |
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| 作者姓名： | 游达明 韩立栋 |
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| 作者单位： | 中南大学商学院,湖南长沙410083 |
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| 摘 要： | 文章对2004年我国853家上市公司的数据进行回归检验,分析投资期权对经理薪酬的影响效果。结果显示,相对于低IOS的企业,高IOS的企业经理能够获得更多的薪酬。
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| 关 键 词： | 经理 薪酬 投资期权 业绩 |
| 文章编号： | 1006-8937（2006）02-0060-03 |
| 收稿时间： | 2005-10-26 |
| 修稿时间： | 2005-10-26 |
The analysis of IOS effect on managers'''' compensation |
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| YOU Da-ming,HAN Li-dong. The analysis of IOS effect on managers'''' compensation[J]. Technological Development of Enterprise, 2006, 25(2): 60-62 |
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| Authors: | YOU Da-ming HAN Li-dong |
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| Abstract: | The empirical relationship between the investment opportunity set (IOS) and managers' compensation is analyzed for a sample of 853 listed companies in 2004. Results indicate that firms with high IOS pay higher levels of compensation to their managers. |
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| Keywords: | manager compensation investment opportunity set outstanding achievement |
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