Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019)

Salary Incentives, Corporate Risk Exposure and Financial Investment Based on the Empirical Data of China's A-share Listed Companies

Authors
Wenshan Tang
Corresponding Author
Wenshan Tang
Available Online September 2019.
DOI
https://doi.org/10.2991/jahp-19.2019.67How to use a DOI?
Keywords
salary incentives; corporate risk; commitment financial investment
Abstract
This paper selects A-share listed companies (non-financial industries) from 2010 to 2017 as a sample, and uses multiple linear regression models to empirically analyze the relationship between management compensation incentives, corporate risk-taking and corporate financial investment, and the paper also analyzes the mediating effect of enterprise risk taking between salary incentives and financial investment. The research results show that: management compensation incentives and corporate financial investment are positively related; management compensation incentives are significantly positively related to corporate risk exposure; risk exposure plays a partial intermediary role between management compensation incentives and corporate financial investment, namely management, and the impact of compensation incentives on corporate financial investment is partly achieved through risk exposure.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Wenshan Tang
PY  - 2019/09
DA  - 2019/09
TI  - Salary Incentives, Corporate Risk Exposure and Financial Investment Based on the Empirical Data of China's A-share Listed Companies
BT  - The 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019)
PB  - Atlantis Press
SP  - 313
EP  - 318
SN  - 2352-5428
UR  - https://doi.org/10.2991/jahp-19.2019.67
DO  - https://doi.org/10.2991/jahp-19.2019.67
ID  - Tang2019/09
ER  -