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The Executive Compensation Gap and Firm Performance Nexus: Moderating Evidence from Ownership Concentration in China

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  • Dr Irfah Najihah Binti Basir Malan

    (Faculty of Business and Management, Universiti Teknologi MARA, Cawangan Melaka, Kampus Bandaraya Melaka, 75350, Melaka, Malaysia)

Abstract

The study examines the impact of the executive compensation gap on company performance and moderating effect of ownership concentration for China's listed technology companies. Data are collected from CSMAR database during 2010-2021, empirical analysis is utilized using Stata. The results reveal that the executive compensation gap has significantly positive impacts on company performance, while ownership concentration has a partially negative moderating effects on the relationship between the executive compensation gap and company performance. The study provides new insights into the current research practice. It is imperative to consider expanding the executive compensation gap and enhance the compensation design system.

Suggested Citation

  • Dr Irfah Najihah Binti Basir Malan, 2025. "The Executive Compensation Gap and Firm Performance Nexus: Moderating Evidence from Ownership Concentration in China," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(8), pages 6900-6908, August.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-8:p:6900-6908
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    References listed on IDEAS

    as
    1. Omar Al Farooque & Wonlop Buachoom & Lan Sun, 2020. "Board, audit committee, ownership and financial performance – emerging trends from Thailand," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 32(1), pages 54-81, January.
    2. Elif Akben-Selcuk, 2019. "Corporate Social Responsibility and Financial Performance: The Moderating Role of Ownership Concentration in Turkey," Sustainability, MDPI, vol. 11(13), pages 1-10, July.
    3. repec:eme:par000:par-10-2018-0079 is not listed on IDEAS
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