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关于高管薪酬的研究一直都是国内外学者的研究焦点,本文在已有的研究基础上,补充分析了高管流动性对高管薪酬的影响,从高管离职事件的新视角来研究高管薪酬的变动情况。结果表明,高管离职后,企业会大幅提高现有未离职高管的薪酬,这种行为有利于留住现任高管。当离职高管具有重要作用,或者离职后的高管在新公司获得了更好的职位或更高的薪酬时,这种现象会更加明显。
The research on executive compensation has always been the focus of scholars at home and abroad. Based on the existing research, this paper supplements the analysis of the impact of executive liquidity on executive compensation. From the new perspective of senior executives’ turnover, Changes in management salary. The results show that after the departure of senior management, enterprises will significantly increase the remuneration of existing senior executives, which is conducive to retaining current executives. This is all the more noticeable when the departing executive has an important role or if the former executive gets a better position or a higher salary in the new company.