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- W1539743826 abstract "This study investigates the moderating effect of analyst coverage on the relationship between internal pay gap and company performance. Based on a sample of 2993 Chinese stated-owned listed enterprises from 2010 to 2014, we find that both executive pay gap and pay gap between executives and employees are positively related to company performance, which support the tournament theory. In addition, our results indicate that the positive effect of internal pay gap on company performance is stronger for companies with analyst coverage. Moreover, tournament incentives are weaker when there is greater forecast error or forecast dispersion." @default.
- W1539743826 created "2016-06-24" @default.
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- W1539743826 date "2015-06-01" @default.
- W1539743826 modified "2023-09-26" @default.
- W1539743826 title "Analyst coverage, internal pay gap and company performance: Evidence from Chinese stated-owned listed enterprises" @default.
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- W1539743826 doi "https://doi.org/10.1109/icsssm.2015.7170171" @default.
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