A Survey of Executive Compensation Contracts in China’s Listed Companies

• Main Authors: LI, Yubo, LOU, Fang, WANG, Jiwei, YUAN, Hongqi
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2013
• Subjects: Executive compensation; Voluntary disclosure; Incentives; Performance measures; Accounting; Asian Studies; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/1232; https://ink.library.smu.edu.sg/context/soa_research/article/2231/viewcontent/SurveyExecutiveCompensationContractsChina_2013.pdf
• Institution: Singapore Management University

We analyze 228 executive compensation contracts voluntarily disclosed by Chinese listed firms and find that central-government-controlled companies disclose more information in executive compensation contracts than local-government-controlled and non-government-controlled companies. Cash-based payme...