Executive pay disparity, internal control, and corporate social responsibility

IF 7.4 2区经济学 Q1 BUSINESS, FINANCE Finance Research Letters Pub Date : 2024-12-30 DOI:10.1016/j.frl.2024.106720

Weixuan Hu

引用次数: 0

Abstract

This study conducts an empirical analysis to explore the impact of executive pay disparity on corporate social responsibility performance, and examines the mediating role of corporate internal control quality. The findings reveal that executive pay disparity has a significant positive effect on social responsibility performance, particularly pronounced in state-owned and small to medium-sized enterprises. Additionally, the quality of internal controls plays a crucial mediating role between executive pay disparity and social responsibility performance. By analyzing the interactions among these variables, this paper further deepens the understanding of how to adjust executive compensation strategies to optimize social responsibility performance under different industry and market conditions.

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高管薪酬差距、内部控制与企业社会责任

本研究通过实证分析探讨高管薪酬差异对企业社会责任绩效的影响，并检验企业内部控制质量的中介作用。研究发现，高管薪酬差异对企业社会责任绩效有显著的正向影响，在国有企业和中小企业尤为显著。此外，内部控制质量在高管薪酬差异与社会责任绩效之间起着至关重要的中介作用。通过分析这些变量之间的相互作用，本文进一步加深了对不同行业和市场条件下如何调整高管薪酬策略以优化社会责任绩效的理解。

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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来源期刊

Finance Research Letters BUSINESS, FINANCE-

CiteScore

11.10

自引率

14.40%

发文量

863

期刊介绍： Finance Research Letters welcomes submissions across all areas of finance, aiming for rapid publication of significant new findings. The journal particularly encourages papers that provide insight into the replicability of established results, examine the cross-national applicability of previous findings, challenge existing methodologies, or demonstrate methodological contingencies. Papers are invited in the following areas: Actuarial studies Alternative investments Asset Pricing Bankruptcy and liquidation Banks and other Depository Institutions Behavioral and experimental finance Bibliometric and Scientometric studies of finance Capital budgeting and corporate investment Capital markets and accounting Capital structure and payout policy Commodities Contagion, crises and interdependence Corporate governance Credit and fixed income markets and instruments Derivatives Emerging markets Energy Finance and Energy Markets Financial Econometrics Financial History Financial intermediation and money markets Financial markets and marketplaces Financial Mathematics and Econophysics Financial Regulation and Law Forecasting Frontier market studies International Finance Market efficiency, event studies Mergers, acquisitions and the market for corporate control Micro Finance Institutions Microstructure Non-bank Financial Institutions Personal Finance Portfolio choice and investing Real estate finance and investing Risk SME, Family and Entrepreneurial Finance