ceo薪酬与公司绩效:来自不丹的证据

2021 International Conference on Computational Intelligence and Knowledge Economy (ICCIKE) Pub Date : 2021-03-17 DOI:10.1109/ICCIKE51210.2021.9410718

Kriti Bhaswar Singh, Deepak Tulsiram Patil, Rahul Khandelwal

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引用次数: 2

摘要

本文旨在探讨首席执行官薪酬与不丹拥有和监管的DHI公司成功之间的关系。从二手来源获得的2014年至2018年5年的财务数据，使用三个绩效指标-税后收益，股本回报率和托宾q比率进行分析。首席执行官的薪酬包括年度报告中披露的工资和所有其他津贴。通过相关分析和双变量回归分析，发现ceo薪酬与企业绩效成功之间的关系。ceo薪酬与净资产收益率呈正相关，托宾q比呈负相关。此外，我们观察到ceo的薪酬会导致EAT和ROE的变异性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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CEOs Compensation and Firm Performance: Evidence from Bhutan

This paper aims to explore the relationship between the remuneration of CEOs and the success of DHI companies owned and regulated in Bhutan. Financial data, obtained from secondary sources, for the period of 5 years from 2014 to 2018 using three performance indicators – Earnings after Tax, Return on Equity, and Tobin’s q ratio were analyzed. CEOs’ remuneration comprising salary and all other allowances, disclosed in the annual report were taken. Correlation and bivariate regression analysis were used to find the relationship between the compensation of CEOs and the success of firm performance. EAT and ROE show positive and Tobin’s q ratio shows negative relationship between CEOs’ remuneration. Further, CEOs’ remuneration is observed to cause variability in EAT and ROE.

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2021 International Conference on Computational Intelligence and Knowledge Economy (ICCIKE)

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