IT和CEO薪酬对公司绩效的影响，以平均绩效比率衡量

IF 5.6 Q1 MANAGEMENT

Asia Pacific Management Review Pub Date : 2025-09-10 DOI:10.1016/j.apmrv.2025.100397

Winston T. Lin , Yueh H. Chen

{"title":"IT和CEO薪酬对公司绩效的影响，以平均绩效比率衡量","authors":"Winston T. Lin , Yueh H. Chen","doi":"10.1016/j.apmrv.2025.100397","DOIUrl":null,"url":null,"abstract":"<div><div>The purpose of this research is to conduct a comparative analysis of the influences of information technology (IT) and CEO compensation upon the performance of US firms. The comparative analysis is based on the three theories of adjustment speed (AS) and their accompanied AS valuation (ASV) approaches in which the AS is assumed constant and fixed (Case 1), dynamic and variable (Case 2), and stochastic and dynamic (Case 3). The six research models proposed are fitted into a panel dataset involving 91 US firms over the time from 1999 to 2012. Due to the varying assumptions of the AS, we employ three different methods of estimation to carry out the huge amount of the empirical estimates of the six models. The analysis of the results amounts to answering seven research questions as set forth at the outset of the paper. The major findings are summarized in Section 6, whereas the managerial implications are discussed in Section 7.</div></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"30 4","pages":"Article 100397"},"PeriodicalIF":5.6000,"publicationDate":"2025-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The impacts of IT and CEO pay upon the firm's performance as measured by average performance ratio\",\"authors\":\"Winston T. Lin , Yueh H. Chen\",\"doi\":\"10.1016/j.apmrv.2025.100397\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>The purpose of this research is to conduct a comparative analysis of the influences of information technology (IT) and CEO compensation upon the performance of US firms. The comparative analysis is based on the three theories of adjustment speed (AS) and their accompanied AS valuation (ASV) approaches in which the AS is assumed constant and fixed (Case 1), dynamic and variable (Case 2), and stochastic and dynamic (Case 3). The six research models proposed are fitted into a panel dataset involving 91 US firms over the time from 1999 to 2012. Due to the varying assumptions of the AS, we employ three different methods of estimation to carry out the huge amount of the empirical estimates of the six models. The analysis of the results amounts to answering seven research questions as set forth at the outset of the paper. The major findings are summarized in Section 6, whereas the managerial implications are discussed in Section 7.</div></div>\",\"PeriodicalId\":46001,\"journal\":{\"name\":\"Asia Pacific Management Review\",\"volume\":\"30 4\",\"pages\":\"Article 100397\"},\"PeriodicalIF\":5.6000,\"publicationDate\":\"2025-09-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Asia Pacific Management Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1029313225000430\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"MANAGEMENT\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Asia Pacific Management Review","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1029313225000430","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"MANAGEMENT","Score":null,"Total":0}

引用次数: 0

摘要

本研究的目的是对信息技术（IT）和CEO薪酬对美国公司绩效的影响进行比较分析。对比分析基于调整速度（AS）的三种理论及其伴随的AS估值（ASV）方法，其中AS被假设为恒定和固定（案例1），动态和可变（案例2），随机和动态（案例3）。提出的六个研究模型被纳入一个面板数据集，该数据集涉及1999年至2012年期间的91家美国公司。由于AS的假设不同，我们采用三种不同的估计方法来对六个模型进行大量的经验估计。对结果的分析相当于回答七个研究问题，如论文开头所述。第6节总结了主要发现，而第7节讨论了管理影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

The impacts of IT and CEO pay upon the firm's performance as measured by average performance ratio

The purpose of this research is to conduct a comparative analysis of the influences of information technology (IT) and CEO compensation upon the performance of US firms. The comparative analysis is based on the three theories of adjustment speed (AS) and their accompanied AS valuation (ASV) approaches in which the AS is assumed constant and fixed (Case 1), dynamic and variable (Case 2), and stochastic and dynamic (Case 3). The six research models proposed are fitted into a panel dataset involving 91 US firms over the time from 1999 to 2012. Due to the varying assumptions of the AS, we employ three different methods of estimation to carry out the huge amount of the empirical estimates of the six models. The analysis of the results amounts to answering seven research questions as set forth at the outset of the paper. The major findings are summarized in Section 6, whereas the managerial implications are discussed in Section 7.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Asia Pacific Management Review MANAGEMENT-

CiteScore

8.00

自引率

4.50%

发文量

期刊介绍： Asia Pacific Management Review (APMR), peer-reviewed and published quarterly, pursues to publish original and high quality research articles and notes that contribute to build empirical and theoretical understanding for concerning strategy and management aspects in business and activities. Meanwhile, we also seek to publish short communications and opinions addressing issues of current concern to managers in regards to within and between the Asia-Pacific region. The covered domains but not limited to, such as accounting, finance, marketing, decision analysis and operation management, human resource management, information management, international business management, logistic and supply chain management, quantitative and research methods, strategic and business management, and tourism management, are suitable for publication in the APMR.