淡江大學機構典藏:Item 987654321/120758
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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/120758


    Title: 高管薪酬淚勵能促進智力資本自願信息披露嗎？
    Authors: 傳傳銳;陳鑫;陳奮強;黃健銘
    Keywords: 高管薪酬;产品市场竞争;智力资本自愿信息披露;倾向得分匹配
    Date: 2021-04-06
    Issue Date: 2021-05-06 12:11:32 (UTC+8)
    Abstract: 以我国高科技上市公司为样本,利用大样本的智力资本自愿信息披露指数,实证检验高管薪酬激励对智力资本自愿信息披露行为的影响,并进一步考察在不同的产品市场竞争环境中,这一影响机制的异质性特征。研究结果表明:不管以绝对薪酬还是超额薪酬度量高管薪酬激励,其与智力资本自愿信息披露间都存在显著为正的关系,即高管薪酬越高,智力资本自愿信息披露水平越高。产品市场竞争对高管薪酬与智力资本信息披露间的关系存在显著正向的调节效应,即越是处于竞争激烈的市场环境中,高管薪酬对智力资本自愿信息披露水平的提升效应越明显。较之于非国有控股
    Relation: 福州大學學報, p.31-38
    Appears in Collections:[Graduate Institute & Department of Banking and Finance] Journal Article

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