【摘 要】
:
创新是企业保持长期发展的永恒动力,创新持续性是从可持续发展视角出发衡量企业在发展过程中的累积效应.研究选取2013—2018年沪深A股非金融类上市公司,考察不同高管激励方式
【机 构】
:
安徽农业大学经济管理学院,安徽合肥,230036
论文部分内容阅读
创新是企业保持长期发展的永恒动力,创新持续性是从可持续发展视角出发衡量企业在发展过程中的累积效应.研究选取2013—2018年沪深A股非金融类上市公司,考察不同高管激励方式对企业创新持续性的影响,并引入研发投入探究其在二者间的中介传导作用.研究发现:高管股权激励对企业创新持续性的影响是正向的,而高管薪酬激励对其具有显著的负向影响;对高管实施股权和薪酬两种激励方式均对研发投入的增加有正向影响;企业研发投入对创新持续性有正向影响,对股权激励与创新持续性之间起正向中介效应,而对薪酬激励与创新持续性之间则起遮掩效应.
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