摘要
从地域、企业、个人三个角度,以2010年及之前在深圳证券交易所上市的公司为样本,对高管薪酬的影响因素进行实证分析,并构建了以薪酬对数为因变量的多元回归模型。分析结果表明,总资产、营业收入、研发经费、高管的学历与高管薪酬存在显著正相关性。
This paper analyzes the factors affecting executive compensation in companies listing in GEM before 2010 from 3 aspects： regional, corporate, and personal. The result shows that the region variable, total assets, operating revenue, R＆D spending and executives＇education are positively related to executive compensation with great degree.
出处
《哈尔滨商业大学学报（社会科学版）》
CSSCI
2012年第2期25-30,共6页
Journal of Harbin University of Commerce:Social Science Edition
