Abstract
The research on executive compensation has always been a hot topic in the East and West. Based on the literature published in Chinese and English academic journals from 2015 to 2017, this paper analyzes the research status of executive compensation in the East and the West. This paper summarizes the factors that affect executive compensation, the impact of executive compensation on the development of enterprises, the compensation gap on the development of enterprises and related research methods in order to provide a reference for the study of executive compensation.
Highlights
In modern corporate governance, executive compensation is a commonly used incentive method
It can be seen that the number of literature between 15 and 16 years is the largest, which may be due to the promulgation of the “salary limit order”, which makes the executive compensation change greatly compared with the past, so it has attracted the attention of scholars
Chinese scholars focus on the factors that affect executive compensation, the impact of executive compensation on enterprise development and the impact of pay gap on the company
Summary
Executive compensation is a commonly used incentive method. Compared with mature markets such as the United States, the executive compensation of Chinese listed companies is the same and different. There are both the phenomenon of rapid growth of executive pay and the emergence of sky high pay. The relevant media will analyze, compare and rank the executive compensation of listed companies, and deeply analyze its development trend, change causes, etc. This has further stimulated the public’s enthusiasm and interest in the issue of executive compensation. This paper summarizes the literature related to executive compensation in Chinese and English, discusses the development trend of executive compensation, and puts forward constructive suggestions on the future research of executive compensation
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