首都经济贸易大学学报2017，Vol.19Issue(1)：87-95,9.DOI:10.13504/j.cnki.issn1008-2700.2017.01.011
高管薪酬差距促进企业战略变革么？--基于中国基金行业的实证研究
Does Executive Pay Gap Promote Enterprise Strategic Change?-An Empirical Study Based on China’s Fund Industry
摘要
Abstract
Executive pay gap is an important incentive mechanism under the framework of corporate govern-ance.The paper uses the upper echelon theory and enterprise behavior theory to make a research on the mechanism of the incentive effects of executive pay gap,and reveals the association between executive pay gap and the strategic change from the comparative perspective of target level of expectation and actual performance.The paper uses the data of China’s fund industry to analyze and finds that fund managers’pay gap within the same company and the fund industry both have a significant positive impact on the portfolio risk,and executive education background has a significant moderating effect on the above relationship.This study has a certain theoretical contribution to the incen-tive mechanism of executive pay gap.关键词
基金行业/高管人员/薪酬差距/战略变革Key words
fund industry/top management/compensation gap/strategic change分类
管理科学引用本文复制引用
邵剑兵,李威..高管薪酬差距促进企业战略变革么？--基于中国基金行业的实证研究[J].首都经济贸易大学学报,2017,19(1):87-95,9.基金项目
国家自然科学基金项目“真实控制权、社会资本与上市公司终极股东剥夺行为研究”（71372200）；辽宁省教育厅科学研究项目“新常态下国有企业高管薪酬管制效率研究” （）
