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高管薪酬公平感知与公司股价崩盘风险
当代经济科学, 2022-11, Vol.44 (6), p.97-111
[Peer Reviewed Journal]
Copyright © Wanfang Data Co. Ltd. All Rights Reserved. ;ISSN: 1002-2848
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Title:
高管薪酬公平感知与公司股价崩盘风险
Author:
黄诗华
;
陈艳
;
陈邑早
;
王羽
Is Part Of:
当代经济科学, 2022-11, Vol.44 (6), p.97-111
Description:
根据行为经济学的观点,高管作为有限理性行为人,发生决策行为的动机往往与公平偏好密不可分.以中国2010-2020年A股上市企业为研究样本,采用高管薪酬契约参照来度量公平感知,实证考察高管薪酬契约参照对公司股价崩盘风险的影响.结果表明:高管薪酬相较于参照点得益越少,感知到的不公平程度越高,公司股价崩盘风险越大,公司权益资本成本越高;盈余管理程度在高管薪酬契约参照与公司股价崩盘风险的负相关关系中发挥着中介效应;处于损失区域的高管薪酬契约参照效应对股价崩盘风险更为敏感,内部(任期垂直对、监事会规模)及外部(分析师关注度、媒体关注度)治理机制能够缓解上述关系.建议相关部门提高公司信息披露监管的有效性,加大高管薪酬操纵行为的惩罚力度;公司应重视高管的社会比较偏好,从公平感知视角建立高管薪酬激励方案.
Publisher:
中国内部控制研究中心,辽宁大连116025%山东财经大学会计学院,山东济南250014
Language:
Chinese
Identifier:
ISSN: 1002-2848
Source:
国家哲学社会科学学术期刊数据库 (National Social Sciences Database)
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