期刊论文

The impact of invisible incentives on executive performance on corporate performance--A case study of on-the-job consumption in the food industry

中文

武汉轻工大学学报

2095-7386

2019

38

4

76-81

10.3969/j.issn.2095-7386.2019.04.014

国家社会科学基金一般项目（2015BJY016）；

本校为第一机构

食品行业有其独特的特征,它与人们的生活息息相关,如何从公司治理角度提升企业绩效成为食品行业的必要选择。本文以食品行业为研究对象,来讨论高管薪酬和在职消费如何影响企业绩效。本文采用食品行业上市公司的数据,通过面板数据,运用OLS,FE,RE等模型进行实证分析。研究发现:食品上市企业正确的薪酬发放能更好的促进企业绩效;而合理的隐性激励有助于提高公司业绩。这为如何更好的提升食品行业业绩和防范隐性腐败提供了经验证据。

The food industry has its own unique characteristics, which are closely related to people’s lives. How to improve corporate performance from the perspective of corporate governance has become a necessary choice for the food industry. This paper takes the food industry as the research object to discuss how executive compensation and on-the-job consumption affect corporate performance. This paper uses the data of listed companies in the food industry, through the panel data, using OLS, FE, RE and other models for empirical analysis. The study fi...