摘要
风险承担对企业持续发展有着重要影响。本文以2007-2017年上市公司为样本,从薪酬差距的视角出发,研究高管和员工间薪酬差距对企业风险承担的影响。研究发现薪酬差距与企业风险承担显著正相关,考虑了企业性质和大股东持股比例对二者之间关系的影响后,发现在民营企业、大股东持股比例低的企业中,会更大程度地提高企业风险承担水平。本文丰富了企业风险承担和薪酬差距领域的研究内容,为提高企业风险承担水平提供了新的视角。
Risk taking has an important impact on the sustainable development of companies.This paper takes the listed companies from 2007 to 2017 as a sample,and studies the impact of pay gap between executives and employees on corporate risk-taking from the perspective of pay gap.The study found that the pay gap is significantly positively correlated with corporate risk-taking.Considering the nature of the companies and the shareholding ratio of the major shareholders,the relationship between the two is found to be greater in private companies and companies with lower proportion of large shareholders.This paper enriches the research content of corporate risk-taking and pay gap,and provides a new perspective for improving corporate risk-taking.
出处
《江汉大学学报（社会科学版）》
2020年第2期85-98,127,共15页
Journal of Jianghan University(Social Science Edition)
关键词
企业风险承担
薪酬差距
产权性质
大股东持股比例
Corporate Risk-Taking
Pay Gap
Ownership Property
Proportion of Large Shareholders
