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Empirical Analysis On Income Disparity In The Performance Of A Firm

Posted on:2014-03-25Degree:MasterType:Thesis
Country:ChinaCandidate:X D WangFull Text:PDF
GTID:2269330398462310Subject:Accounting
Abstract/Summary:PDF Full Text Request
This paper further scientific definition of internal pay gap between the executiveteam and between the executive team and general staff, these two different aspects ofthe pay gap,to study the impact of the the internal pay gap on firm performance. Linearmodel and curve model are built on the basis of a full analysis of competition theoryand behavioral theory to examine the impact of the pay gap between the seniormanagement team of the year performance, the pay gap between the executive teamand general staff impact on the performance of the company that year, and trying tofind the "executive pay gap and corporate performance of listed companies was theinverted U-shaped curve relationship" and "the pay gap between executives of listedcompanies/employees and company performance in an inverted U-shaped curverelationship" two inflection points. In this paper, the combination of qualitative analysisand quantitative research, the combination of empirical research and normative analysisby SPSS16.0statistical software to conduct empirical research analysis and appraisal ofdomestic enterprises pay gap on firm performance support competition theory andbehavioral theory, and then based on the findings, developing constructive commentson Employee compensation policy of the government and enterprises. And trying tofind the problem of "payroll" Accounting Standards, the paper will suggestimprovements to the disclosure of the content and method of "Employee compensationaccounting standards”.
Keywords/Search Tags:Tournament Theory, Behavioral Theory, Executives, Pay gap, Corporate performance
PDF Full Text Request
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