E3S Web Conf.
Volume 292, 20212021 2nd International Conference on New Energy Technology and Industrial Development (NETID 2021)
|Number of page(s)||4|
|Section||Environmental Sustainable Development and Industrial Transformation|
|Published online||09 September 2021|
Executive Compensation Level, Executive Characteristics and Quality of Internal Control
school of management, Northwest University for Nationalities, 730030, Lanzhou, China
* Corresponding author: firstname.lastname@example.org
In the process of transformation of economic momentum, the digital transformation and upgrading of enterprises has become an inevitable trend. As an important human resource of enterprise operation and management, senior executives play an irreplaceable key role in the process of enterprise transformation and upgrading. therefores, A total of 2244 A-share listed companies in China from 2015 to 2019 are selected for panel data analysis to verify the influence of the level of executive compensation, characteristics of senior executives and quality of internal control. The results show that there is a correlation between the level of executive compensation and the quality of internal control, and the characteristics of senior executives have a partial moderating effect between the level of executive compensation and the quality of internal control, but this moderating effect is weak and may be negative.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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