| 公司内部治理与异常高管薪酬行为研究 |
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| 引用本文： | 王清刚,胡亚君,王婧雅,陈震.公司内部治理与异常高管薪酬行为研究[J].重庆工商大学学报(自然科学版),2011(5). |
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| 作者姓名： | 王清刚 胡亚君 王婧雅 陈震 |
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| 作者单位： | 中南财经政法大学会计学院; |
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| 摘 要： | 以2008年沪深上市公司为研究样本,分析我国上市公司异常高管薪酬的存在性及其与公司内部治理的关系。研究表明,我国上市公司存在异常高管薪酬行为,董事长和总经理两职兼任、董事会规模、独立董事比例与公司异常高管薪酬不存在显著关系,而董事激励、董事会会议次数、第一大股东持股比例与异常高管薪酬的关系较为显著。
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| 关 键 词： | 高管薪酬 董事会特征 异常高管薪酬 股权结构 |
Research on Corporate Internal Governance and Atypical CEO Compensation Behavior |
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| WANG Qing-gang,HU Ya-jun,WANG Jing-ya,CHEN Zhen.Research on Corporate Internal Governance and Atypical CEO Compensation Behavior[J].Journal of Chongqing Technology and Business University:Natural Science Edition,2011(5). |
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| Authors: | WANG Qing-gang HU Ya-jun WANG Jing-ya CHEN Zhen |
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| Institution: | WANG Qing-gang,HU Ya-jun,WANG Jing-ya,CHEN Zhen(Zhongnan University of Economics and Law,Wuhan 430073,China) |
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| Abstract: | This paper aims to analyze the existence of atypical CEO compensation,and to discuss the relationship between corporate internal governance and atypical CEO compensation,using the data of Chinese listed company of 2008.It is found that there is common phenomenon of atypical CEO compensation in Chinese listed company,and that atypical CEO compensation is related to directors' compensation,the board meeting and the first shareholder proportion,but it is not significantly related to proportion of independent d... |
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| Keywords: | CEO compensation board characteristic atypical CEO compensation ownership structure |
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