王冰.上市公司实际控制人对高管薪酬的影响研究——基于2012年房地产公司的实证检验[J].,2013,14(6):52-56
上市公司实际控制人对高管薪酬的影响研究——基于2012年房地产公司的实证检验
The Research of Actual Controller’s Impact on Executive Compensation——Based on empirical test of 2012 real estate listed companies
投稿时间:2013-10-28  
DOI:
中文关键词:  上市公司  实际控制人  高管薪酬  房地产公司  公司绩效  公司规模
English Keywords:listed company  actual controller  executive compensation  real estate company  corporate performance  company scale
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作者单位
王冰 福建江夏学院 会计学院福建 福州 350108 
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中文摘要:
      文章选取2012年122家房地产上市公司作为研究对象,分析发现国有控股公司与民营控股公司在高管薪酬与实际控制人控股比例上没有明显区别,说明在市场化和薪酬改革较前沿的房地产上市公司中国有控股公司与民营控股公司已经站在同一水平线上。实际控制人的控股比例在控制了公司规模和绩效的情况下与高管薪酬负相关,在实际控制人控股比例低的情况下,内部人控制现象存在。同时,文章验证了高管薪酬与公司规模和公司绩效正相关,但与公司绩效的正向关系并不稳定。
English Summary:
      This article selects 122 listed real estate companies in the year of 2012 as the research object, and finds that there is no significant difference of executive pay and actual controller in the state-owned holding company and the private holding company. It shows that they are on the same level. The controlling proportion of actual controllers is negatively related to the executive compensation in the control of the company's size and performance. That is to say when the controlling proportion of actual controllers is low there is a phenomenon of insider control. At the same time, it verifies that the executive pay is positively related to company size and corporate performance, but its positive relation with corporate performance is not stable.
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