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The impact of core competitiveness on pay for performance sensitivity

Author

Listed:
  • Zong, Wen
  • Liu, Yanchao
  • Li, Aimei
  • Zhang, Yueyue

Abstract

Using China's A-share listed companies from 2008 to 2022 as a research sample, this paper empirically investigates the interplay between core competitiveness and the efficacy of compensation contracts, along with their underlying mechanisms. The findings reveal that an increase in core competitiveness enhances the sensitivity of pay to performance. Furthermore, the development of core competitiveness elevates the quality of accounting information, and enterprises with stronger core competitiveness possess more robust internal control systems, effectively overseeing managers' opportunistic behavior.

Suggested Citation

  • Zong, Wen & Liu, Yanchao & Li, Aimei & Zhang, Yueyue, 2025. "The impact of core competitiveness on pay for performance sensitivity," Finance Research Letters, Elsevier, vol. 78(C).
    • Handle: RePEc:eee:finlet:v:78:y:2025:i:c:s1544612325003502
    DOI: 10.1016/j.frl.2025.107087
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