程克群,谭庆华,徐芳.高管薪酬激励、战略差异与企业研发投入[J].,2020,(3):72-77
高管薪酬激励、战略差异与企业研发投入
投稿时间:2020-03-16  
DOI:
中文关键词:  高管薪酬激励  战略差异  研发投入  调节效应
English Keywords:executive compensation incentive  strategic differences  R & D investment  regulatory effect (
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作者单位
程克群 安徽农业大学 经济管理学院,安徽 合肥 230036 
谭庆华 安徽农业大学 经济管理学院,安徽 合肥 230036 
徐芳 安徽农业大学 经济管理学院,安徽 合肥 230036 
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中文摘要:
      文章选取2013—2018年A股共计1221家制造业上市企业的数据为研究样本,实证检验了高管薪酬激励、战略差异与企业研发投入的关系。研究发现:高管薪酬激励、战略差异都能显著促进企业研发投入;战略差异能够显著抑制高管薪酬激励对企业研发投入的促进作用。文章不仅丰富了高管薪酬的研究,还为制定企业战略,加大创新力度提供了参考,同时也丰富了企业研发投入影响因素的研究。
English Summary:
      This paper selects the data of a total of 1221 manufacturing listed enterprises in 2013-2018 as a research sample, and empirically examines the relationship between executive compensation incentives, strategic differences and enterprise R & D investment. The research found that:executive compensation incentives and strategic differences can significantly promote R & D investment, strategic differences can significantly inhibit executive compensation incentives to promote R & D investment. This paper not only enriches the research of executive compensation, but also provides a reference for formulating enterprise strategy and increasing innovation, and also enriches the research on the influencing factors of enterprise R & D investment.
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