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本文选择深市和沪市14家上市银行2008-2011年的数据作为样本,利用多元线性回归对高管薪酬与财务绩效各方面的关系进行深入的实证研究。研究发现,高管薪酬与财务绩效中盈利性的关系不显著;成长性、流动性和综合的财务绩效对于高管薪酬有正向影响;安全性对高管薪酬影响显著;总资产报酬率对高管薪酬与盈利性的关系产生显著影响,而净资产收益率和每股收益对高管薪酬的正向影响并不显著。
This paper chooses the data of 14 listed banks in Shenzhen and Shanghai from 2008 to 2011 as samples, and conducts an empirical research on the relationship between executive compensation and financial performance using multiple linear regression. The study found that there is no significant relationship between executive compensation and profitability in financial performance; growth, liquidity and comprehensive financial performance have a positive effect on executive compensation; safety has a significant impact on executive compensation; and return on total assets The relationship between executive compensation and profitability has a significant impact, while the return on net assets and earnings per share positive impact on executive compensation is not significant.