上市商业银行高管薪酬差距的影响因素

被引：5

作者：

朱明秀

机构：

[1] 南京审计学院会计学院

来源：

金融论坛 | 2010年 / 15卷 / 04期

关键词：

高管薪酬差距; 人力资本; 组织绩效; 上市商业银行;

D O I：

10.16529/j.cnki.11-4613/f.2010.04.005

中图分类号：

F832.33 [商业银行（专业银行）];

学科分类号：

摘要：

本文以沪深两市14家上市银行2006～2008年数据为样本,分析上市银行高管薪酬差距与组织绩效的关系,揭示高管薪酬差距的影响因素。研究发现:上市银行高管薪酬差距与组织绩效之间呈现正相关性;CEO人力资本特征对高管薪酬差距具有不同的影响,CEO年龄与薪酬差距显著正相关,CEO任职年限对薪酬差距具有正向作用,CEO学历对薪酬差距具有反向作用,但任职年限和学历与薪酬差距的相关性均不显著,上市银行资本充足率对组织绩效和高管薪酬差距均具有显著影响。本文的研究结论支持锦标赛理论,但由于回归系数较小,薪酬差距的激励作用不甚明显。

引用

页码：45 / 50

页数：6

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