Research on the Relationship Between Executive Compensation and Corporate Performance

Cheng Kai

doi:doi:10.11648/j.si.20231103.19

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Research on the Relationship Between Executive Compensation and Corporate Performance

Cheng Kai

Published in Science Innovation (Volume 11, Issue 3)

Received: 5 May 2023 Accepted: 23 May 2023 Published: 29 May 2023

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Abstract

In the modern fast-growing market, enterprises need to have keen insight and steady decision-making ability to adapt to the changing market environment and make corresponding adaptive changes, so as to better grasp the maintenance and development path of enterprises. In this process, senior managers play an important role and bear an important responsibility. This paper focuses on the relationship between executive compensation and corporate performance, and take the core competitiveness into consideration. This paper selects 424 A-share listed companies from 2016 to 2020 as the research object for research. We draw the following conclusions: (1) The promotion of executive compensation incentive can promote the improvement of enterprise performance; (2) Core competence has a significant mediating effect between executive compensation and corporate performance. Through this study, it is found that the correlation between the two and the role of core competitiveness are helpful for enterprises to make corresponding salary structure adjustment and give full play to the enthusiasm of executives; On the one hand, it can ensure the good operation of enterprises, on the other hand, it can avoid the stimulation of social class contradictions.

Published in	Science Innovation (Volume 11, Issue 3)
DOI	10.11648/j.si.20231103.19
Page(s)	146-150
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Executive Compensation, Enterprise Performance, Core Competitiveness, Mediating Effect

References

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[2]	Krivogorsky, V. Ownership, Board structure, and performance in continental Europe [J]. The International Journal of Accounting, 2006 (41): 177-195.
[3]	Ozkan N. CEO Compensation and Firm Performance：an Empirical Investigation of UK Panel Data [J]. European Financial Management, 2011 (2): 260-285.
[4]	魏刚，高级管理层激励与上市公司经营业绩 [D], 经济研究, 2000 (3): 32-39.
[5]	刘孟晖, 朱亚辉, 薛坤坤. 市场竞争、大股东掏空与薪酬粘性——基于内部人控制视角 [J]. 会计之友, 2021 (04): 84-91.
[6]	DUFTHUCS P, KABIR R. Is the pay performance relationship always positive evidence from the Netherlands [J]. Journal of Multinational Financial Management, 2008, (1): 44-60.
[7]	Bhagat S, Bolton B. Financial crisis and bank executive compensation [J]. Journal of Corporate Finance, 2014, 25 (4): 313-341.
[8]	Elizabrth K. Executive Compensation and Corporate Financial Performance in Brazilian Companies [J]. Available at SSRN, 2013, (5): 650-661.
[9]	Kim Jonghwan. When Organizational Performance Matters for Personnel Decisions: Executivesâ € ™ Career Patterns in a Conglomerate [J]. Management Accounting Research, 2020, 38 (2): 100695.
[10]	Gaowen Kong, Tony Dongmin Kong, Ruichang Lu. Political promotion incentives and within-firm pay gap: Evidence from China [J]. Journal of Accounting and Public Policy, 2020, 39 (2): 106715.
[11]	赵永远.高管薪酬、行业竞争与企业绩效 [J]. 江苏商论, 2023, (02): 104-109.
[12]	王莹莹, 基于内部控制的高管激励对财务绩效影响实证研究 [D], 西安科技大学, 2020.
[13]	张静坤. 薪酬差距、股权集中度与企业绩效 [J]. 时代经贸, 2023, (03): 96-101.
[14]	高晓菲, 高管薪酬对企业创新绩效的影响研究 [D], 上海; 上海师范大学, 2020.
[15]	汪晓婷. 高管薪酬激励、企业社会责任与企业绩效相关性探究[J].商场现代化, 2022, (23): 71-74.
[16]	杨婧怡. 高管薪酬、资本结构与企业价值 [J]. 中国商论, 2022, (04): 135-139.
[17]	温忠麟, 叶宝娟. 中介效应分析:方法和模型发展 [J]. 心理科学进展, 2014, 22 (05): 731-745.

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APA Style

Cheng Kai. (2023). Research on the Relationship Between Executive Compensation and Corporate Performance. Science Innovation, 11(3), 146-150. https://doi.org/10.11648/j.si.20231103.19

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ACS Style

Cheng Kai. Research on the Relationship Between Executive Compensation and Corporate Performance. Sci. Innov. 2023, 11(3), 146-150. doi: 10.11648/j.si.20231103.19

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AMA Style

Cheng Kai. Research on the Relationship Between Executive Compensation and Corporate Performance. Sci Innov. 2023;11(3):146-150. doi: 10.11648/j.si.20231103.19

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@article{10.11648/j.si.20231103.19,
  author = {Cheng Kai},
  title = {Research on the Relationship Between Executive Compensation and Corporate Performance},
  journal = {Science Innovation},
  volume = {11},
  number = {3},
  pages = {146-150},
  doi = {10.11648/j.si.20231103.19},
  url = {https://doi.org/10.11648/j.si.20231103.19},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.si.20231103.19},
  abstract = {In the modern fast-growing market, enterprises need to have keen insight and steady decision-making ability to adapt to the changing market environment and make corresponding adaptive changes, so as to better grasp the maintenance and development path of enterprises. In this process, senior managers play an important role and bear an important responsibility. This paper focuses on the relationship between executive compensation and corporate performance, and take the core competitiveness into consideration. This paper selects 424 A-share listed companies from 2016 to 2020 as the research object for research. We draw the following conclusions: (1) The promotion of executive compensation incentive can promote the improvement of enterprise performance; (2) Core competence has a significant mediating effect between executive compensation and corporate performance. Through this study, it is found that the correlation between the two and the role of core competitiveness are helpful for enterprises to make corresponding salary structure adjustment and give full play to the enthusiasm of executives; On the one hand, it can ensure the good operation of enterprises, on the other hand, it can avoid the stimulation of social class contradictions.},
 year = {2023}
}

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TY  - JOUR
T1  - Research on the Relationship Between Executive Compensation and Corporate Performance
AU  - Cheng Kai
Y1  - 2023/05/29
PY  - 2023
N1  - https://doi.org/10.11648/j.si.20231103.19
DO  - 10.11648/j.si.20231103.19
T2  - Science Innovation
JF  - Science Innovation
JO  - Science Innovation
SP  - 146
EP  - 150
PB  - Science Publishing Group
SN  - 2328-787X
UR  - https://doi.org/10.11648/j.si.20231103.19
AB  - In the modern fast-growing market, enterprises need to have keen insight and steady decision-making ability to adapt to the changing market environment and make corresponding adaptive changes, so as to better grasp the maintenance and development path of enterprises. In this process, senior managers play an important role and bear an important responsibility. This paper focuses on the relationship between executive compensation and corporate performance, and take the core competitiveness into consideration. This paper selects 424 A-share listed companies from 2016 to 2020 as the research object for research. We draw the following conclusions: (1) The promotion of executive compensation incentive can promote the improvement of enterprise performance; (2) Core competence has a significant mediating effect between executive compensation and corporate performance. Through this study, it is found that the correlation between the two and the role of core competitiveness are helpful for enterprises to make corresponding salary structure adjustment and give full play to the enthusiasm of executives; On the one hand, it can ensure the good operation of enterprises, on the other hand, it can avoid the stimulation of social class contradictions.
VL  - 11
IS  - 3
ER  -

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Author Information

Cheng Kai

School of Management, University of Shanghai for Science and Technology, Shanghai, China

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APA Style

Cheng Kai. (2023). Research on the Relationship Between Executive Compensation and Corporate Performance. Science Innovation, 11(3), 146-150. https://doi.org/10.11648/j.si.20231103.19

Copy | Download

ACS Style

Cheng Kai. Research on the Relationship Between Executive Compensation and Corporate Performance. Sci. Innov. 2023, 11(3), 146-150. doi: 10.11648/j.si.20231103.19

Copy | Download

AMA Style

Cheng Kai. Research on the Relationship Between Executive Compensation and Corporate Performance. Sci Innov. 2023;11(3):146-150. doi: 10.11648/j.si.20231103.19

Copy | Download

@article{10.11648/j.si.20231103.19,
  author = {Cheng Kai},
  title = {Research on the Relationship Between Executive Compensation and Corporate Performance},
  journal = {Science Innovation},
  volume = {11},
  number = {3},
  pages = {146-150},
  doi = {10.11648/j.si.20231103.19},
  url = {https://doi.org/10.11648/j.si.20231103.19},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.si.20231103.19},
  abstract = {In the modern fast-growing market, enterprises need to have keen insight and steady decision-making ability to adapt to the changing market environment and make corresponding adaptive changes, so as to better grasp the maintenance and development path of enterprises. In this process, senior managers play an important role and bear an important responsibility. This paper focuses on the relationship between executive compensation and corporate performance, and take the core competitiveness into consideration. This paper selects 424 A-share listed companies from 2016 to 2020 as the research object for research. We draw the following conclusions: (1) The promotion of executive compensation incentive can promote the improvement of enterprise performance; (2) Core competence has a significant mediating effect between executive compensation and corporate performance. Through this study, it is found that the correlation between the two and the role of core competitiveness are helpful for enterprises to make corresponding salary structure adjustment and give full play to the enthusiasm of executives; On the one hand, it can ensure the good operation of enterprises, on the other hand, it can avoid the stimulation of social class contradictions.},
 year = {2023}
}

Copy | Download

TY  - JOUR
T1  - Research on the Relationship Between Executive Compensation and Corporate Performance
AU  - Cheng Kai
Y1  - 2023/05/29
PY  - 2023
N1  - https://doi.org/10.11648/j.si.20231103.19
DO  - 10.11648/j.si.20231103.19
T2  - Science Innovation
JF  - Science Innovation
JO  - Science Innovation
SP  - 146
EP  - 150
PB  - Science Publishing Group
SN  - 2328-787X
UR  - https://doi.org/10.11648/j.si.20231103.19
AB  - In the modern fast-growing market, enterprises need to have keen insight and steady decision-making ability to adapt to the changing market environment and make corresponding adaptive changes, so as to better grasp the maintenance and development path of enterprises. In this process, senior managers play an important role and bear an important responsibility. This paper focuses on the relationship between executive compensation and corporate performance, and take the core competitiveness into consideration. This paper selects 424 A-share listed companies from 2016 to 2020 as the research object for research. We draw the following conclusions: (1) The promotion of executive compensation incentive can promote the improvement of enterprise performance; (2) Core competence has a significant mediating effect between executive compensation and corporate performance. Through this study, it is found that the correlation between the two and the role of core competitiveness are helpful for enterprises to make corresponding salary structure adjustment and give full play to the enthusiasm of executives; On the one hand, it can ensure the good operation of enterprises, on the other hand, it can avoid the stimulation of social class contradictions.
VL  - 11
IS  - 3
ER  -

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