CEO薪酬决定因素研究进展

摘要

从研究层面、研究要素和研究方法三个方面,对2002—2017年发表于国际顶级期刊的关于CEO薪酬决定因素的65篇论文进行了分类.分析结果表明:财会金融领域中对CEO薪酬的讨论趋于成熟和稳定,而社会管理学领域的相关研究越来越多样化;从内容来看,公司治理结构和高管劳动力市场均衡仍对CEO薪酬的决定产生重要影响;从方法来看,质性研究和模拟仿真的研究方法应更多地运用于该领域的研究.%This paper reviews 65 articles published in the top international journals from 2002 to 2017,and comprehensively categorizes these articles by the unit of analysis,the elements of analysis and the method of analysis respectively.The results show as follows:the studies in the field of finance and accounting seem to be saturated and approaching a steady status,while the studies in the field of management and sociology is booming;the most considered elements of CEO compensation are from the constructs of corporate governance and managerial labor market;qualitative research method and simulation method may be applied more in the future research in this field.