高管团队薪酬差距对高管离职的影响——高管团队薪酬水平的调节作用  

Influence of Executive Team Pay Gap on Executive Turnover——Regulating Role of Executive Team Pay Level

作　　者：邓玉林[1] 杜伦伦 杨晓丽[1] 

机构地区：[1]河海大学商学院,南京211100

出　　处：《世界科技研究与发展》2016年第3期656-662,共7页World Sci-Tech R&D

基　　金：中央高校基本科研业务费专项(2013B12514);江苏省社会科学基金(12GLC005)资助

摘　　要：基于锦标赛理论和行为理论,探讨了高管团队薪酬差距、薪酬水平与高管离职之间的关系,提出相关理论假说,并利用2012年和2013年沪、深主板A股上市公司的相关年报数据为样本进行实证研究,结果表明:高管团队薪酬差距对高管离职有显著的正向影响,即高管团队薪酬差距越大,高管团队的离职率也将越大;同时,高管团队薪酬水平将会调节高管团队薪酬差距与高管离职率两者之间的关系,在团队薪酬差距较大时,相对于薪酬水平比较低的团队,薪酬水平较高团队的离职率也较低。Based on the tournament theory and behavioral theory,the relationship between executive team pay gap,executive team pay level and executive turnover was investigated and several hypotheses were proposed on it.Through using the data of the mainboard A- share listed companies in Shanghai and Shenzhen in the year of 2012 and 2013 for empirical research,the results show that executive team pay gap has a significant positive effect on executive turnover,just as the pay gap of executive team greater,the greater the executive team turnover rate will be; and the executive team pay level can regulate the relationship between executive team pay gap and executive team turnover rate,that is in the larger pay gap executive team,the turnover rate of the high pay level＇s team is low when compared with the low pay level＇s team.

关 键 词：高管团队 薪酬差距 高管离职 团队薪酬水平 

分 类 号：F272.92[经济管理—企业管理]