作　　者： ; ;

机构地区： 暨南大学管理学院

出　　处： 《财会通讯（下）》 2013年第8期83-86,129,共4页

摘　　要： 本文选取2001年至2011年上市公司作为全样本,考察了上市公司设立薪酬委员会对薪酬粘性的影响。结果发现:上市公司高管薪酬与业绩敏感度之间的确存在不对称性,即薪酬粘性的特征;但薪酬委员会的设立有助于降低薪酬粘性,且其中包含女性成员、独立董事比例越大、成员平均年龄越大或是成员平均薪酬越高的薪酬委员会效果更显著。 This article select out of 2001 ~ 2011 listed companies as a whole sample,inviestigating the effect of setting remuneration committee on executive compensation stickiness,then according to the subsample have established the remuneration committee to study the effect of characteristics of remuneration committee on compensation stickiness.The author found that there is really asymmetry between the executive pay and performance sensitivity,that is compensation stickiness;However, the establishment of the remuneration committee helps reduce compensation stickiness,and there are more significant effects in those remuneration committees with female members,more independent director,older members and higher member salary.

关 键 词： 薪酬委员会 高管薪酬 业绩敏感度

领　　域： [经济管理]