高管薪酬参照点效应对企业绩效的影响  

The Influence of the Reference Point Effect of Executive Compensation on Enterprise Performance

作　　者：王平 耿欣雨 WANG Ping;GENG Xin-yu(School of Economics and Management,Gansu University of Political Science and Law,Lanzhou 730070,China)

机构地区：[1]甘肃政法大学经济管理学院,甘肃兰州730070

出　　处：《河南工学院学报》2020年第4期39-43,共5页Journal of Henan Institute of Technology

摘　　要：选取2015—2018年我国A股上市企业为研究对象,探究了高管薪酬参照点效应对企业绩效的影响。研究结果显示,我国上市企业高管薪酬存在行业与地域的差异,并且这种差异在一定时间内保持稳定,同时参照点效应会对企业绩效产生显著的正向影响。This paper selects A listed enterprises in China from the perspective of reference point effect from 2015 to 2018 as the research object,and explores the impact of the reference point effect of executive compensation on enterprise performance.The research shows that there i s a difference between industry and region in executive compensation of listed enterprises in China,and the difference remains stable for a certain period of time,and the reference point effect will have a significant positive effect on performance.

关 键 词：参照点效应 薪酬契约激励 企业绩效 

分 类 号：F275[经济管理—企业管理]