Organization Capital, Digital Transformation and Executives’ Excess compensation
Year: 2025
Type: article
Abstract: This study explores the relationship between organizational capital and executive excess compensation, alongside the moderating role of digital transformation on this relationship. Using a dataset from China covering the period from 2011 to 2023, the research finds a robust positive correlation between organizational capital and executive excess compensation, suggesting that higher organizational capital leads to greater executive rewards. Furthermore, the study identifies a significant negative moderating effect of digital transformation, indicating that as digital transformation intensifies, the positive relationship between organizational capital and excess compensation weakens. This research contributes to existing literature by offering new empirical insights and re-examining organizational capital through the frameworks of agency theory and the resource-based view.
DOI: 10.54691/bqpren08
Author: Ying Jiang
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4408043168