A Study on the Effect of Executive Incentives on Corporate Performance of Chinese Listed Companies
Year: 2024
Type: article
Abstract: Based on existing theories, this paper proposes the hypothesis of the effect of executive incentives on corporate performance. The financial data of Chinese A-share listed companies from 2013 to 2023 are taken as samples, and empirical analysis is conducted by constructing a regression model. The results show that (1) there is a significant positive relationship between executive compensation incentives and corporate performance; (2) executive equity incentives also show a significant positive relationship with corporate performance; and (3) whether it is compensation incentives or equity incentives, the positive effect of executive incentives on corporate performance is more pronounced in non-state-owned enterprises compared to state-owned enterprises.
Author: Lingli Lyu
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4404140756