Executive Remuneration in China: A Literature Review

Asian Review of Accounting issue 21, vol 2

25 Pages Posted: 18 Oct 2011 Last revised: 11 Jul 2014

See all articles by Peter N. Rampling

Peter N. Rampling

Southern Cross University - SCBS

Ian Eddie

RMIT University - RMIT Asia Graduate Centre

Jackie Liu

Southern Cross University

Date Written: October 18, 2011

Abstract

Kato & Long (2005) state that executive compensation has attracted much attention from economists in the past two decades yet most academic work on executive compensation has been concentrated on a few developed countries such as the U.S. and the U.K., mainly due to data availability. In light of the mounting interest in the vital role that corporate governance may play in economic development, however, it is of considerable importance to study how firms in developing countries compensate their top executives. In particular, for transition economies struggling to transform their state-owned enterprises (SOEs) into profitable modern firms through various reform measures, the provision of efficient managerial incentives is a crucial ingredient of the successful transition of the economy. Since executive pay-performance link represents the bulk of managerial incentives for top management, a closer look at the nature of pay-performance link for top management in transitional economies will provide much needed information for the evaluation of the current reform effort and the designing of future reform measures.

Keywords: executive, remuneration, compensation, CEO, financial performance, corporate governance

JEL Classification: D21, D22, D31, D79, G35, L25, M41

Suggested Citation

Rampling, Peter N. and Eddie, Ian and Liu, Jackie, Executive Remuneration in China: A Literature Review (October 18, 2011). Asian Review of Accounting issue 21, vol 2, Available at SSRN: https://ssrn.com/abstract=1945558 or http://dx.doi.org/10.2139/ssrn.1945558

Peter N. Rampling (Contact Author)

Southern Cross University - SCBS ( email )

Lismore
New South Wales
Australia

Ian Eddie

RMIT University - RMIT Asia Graduate Centre ( email )

Vietnam

Jackie Liu

Southern Cross University

Lismore, New South Wales 2480
Australia

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