Strategic decision making for boosting innovation and TMT compensation in high-tech industry: Evidence from China

Muhammad Usman, Shufang Xiao*, Dan Luo, Ningyue Liu

*此作品的通讯作者

    科研成果: 期刊稿件文章同行评审

    2 引用 (Scopus)

    摘要

    This study investigates whether total, accounting-based and stockbased compensation packages for top management teams (TMTs) impact firms' total, internal R&D and external buying behaviour of getting new technology. Total innovation behaviour, internal R&D behaviour and external buying behaviour are examined across a sample of 86 A-share listed companies from the Chinese high-tech sector from the period 2009 to 2015. After controlling endogeneity issues, firm size, cash flow and various other firm characteristics, the results of three stage-least-square regressions (3SLS) analysis show that TMT total compensation is positively related to total innovation policy. Furthermore, the results of accounting based and stock based compensations suggest that when TMT compensation is heavily based on accounting performance, companies prefer to buy new technology through external sources and avoid internal R&D, whilst TMT compensation skewed more towards riskbased stock compensation encourages internal R&D and discourages external new technology acquisition.

    源语言英语
    页(从-至)247-271
    页数25
    期刊International Journal of Technology, Policy and Management
    18
    3
    DOI
    出版状态已出版 - 2018

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