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高管薪酬黏性、环境不确定性与企业风险承担

Executive compensation stickness, environmental uncertainty and corporate risk-taking

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【作者】 马巾英彭迈

【Author】 Ma Jinying;Peng Mai;Business School of Hunan Normal University;Shuda College, Hunan Normal University;

【机构】 湖南师范大学商学院湖南师范大学树达学院

【摘要】 文章主要探讨了高管薪酬黏性与企业风险承担之间的关系,利用我国2010~2019年的A股上市公司的数据进行多元回归实证检验,结果发现:在其他条件不变的情况下,高管薪酬黏性对企业风险承担水平具有负向影响。进一步研究发现,环境不确定性与企业风险承担水平呈正相关,环境越不确定,管理层越倾向于承担风险;同时环境不确定性对高管薪酬黏性和企业风险承担水平之间的关系起正向调节作用。

【Abstract】 This paper mainly discusses the relationship between the executive compensation stickiness and the level of corporate risk-taking, and conducts multiple regression empirical test using the data of A-share listed companies in China from 2010 to 2019.The results show that: In the case of other conditions unchanged, executive compensation stickiness has a negative influence on corporate risk bearing level.Further studies have found that the environment is related to the level of uncertainty and corporate risk bearing the environment uncertainty, the management more inclined to take risks.At the same time, environmental uncertainty positively moderates the relationship between executive compensation stickiness and corporate risk taking.

【基金】 2020年湖南省教改项目“智能化时代独立院校会计人才培养模式转型研究”(HNJG-2020-1285)阶段性成果
  • 【分类号】F272.92;F272.91;F832.51;F275
  • 【被引频次】1
  • 【下载频次】273
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