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fan fu bai neng gou yi zhi qi ye gao guan de xin chou zhan xing ma
Author(s): 
Pages: 28-35
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  反腐败薪酬粘性企业高管产权性质;
Abstract: 党的十八大以来,我国的反腐败力度空前提升,经过数年的治理,已取得显著成效,反腐败的经济后果问题逐渐成为学者们的研究热点。基于此,从反腐败对高管薪酬契约这一企业微观行为的影响视角,探讨反腐败能否抑制企业高管的薪酬粘性,结果表明,反腐败能够显著抑制企业高管的薪酬粘性、提高公司治理水平。根据产权性质分组的研究发现,反腐败对企业高管薪酬粘性的抑制作用在国企尤其是地方国企中更加显著。
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