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本文以公司业绩、公司规模、高管持股比例、股权集中度、流通股比例、国有股比例、资产负债率、是否设立薪酬委员会、是否两职兼任、董事会规模、监事会规模、监事会独立性、是否发行B股为解释变量,利用描述性统计和回归分析等方法进行分析,实证结果表明:四川地区上市公司高管薪酬与公司业绩及公司规模存在显著正相关关系,而与其他解释变量不相关。
Whether the establishment of a remuneration committee, whether to serve part-time or not, the size of the board of directors, the size of the board of supervisors, and the independence of the board of supervisors is the basis of the performance of the company, the size of the company, the proportion of executives holding shares, the concentration of ownership, the proportion of tradable shares, the proportion of state- The issue of B shares as explanatory variables, the use of descriptive statistics and regression analysis and other methods of analysis, the empirical results show that: Sichuan listed companies executive pay and the company performance and the size of the company there is a significant positive correlation, but not with other explanatory variables.