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Research of the impact of top management's compensation structure on hazard analysis and critical control points implementation

机译:高管薪酬结构对危害分析和关键控制点实施的影响研究

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In this paper, we study the effect of top management???s compensation structure on Hazard Analysis and Critical Control Points implementation of food listed enterprises in 2005- 2013. The results show that some compensation structure variables can not affect firm???s Hazard Analysis and Critical Control Points implementation. However, percentage of the total top management in the persons that receive salary only can negatively affect firm Hazard Analysis and Critical Control Points implementation significantly. Thus listed food companies should focus on those problems and enhance the proportion of equitybased compensation and stock dividends payout level in the corporate executives.
机译:在本文中,我们研究了高层管理人员的薪酬结构对2005-2013年食品上市企业的危害分析和关键控制点实施的影响。结果表明,某些薪酬结构变量不能影响企业的利益。危害分析和关键控制点的实施。但是,在仅领取薪金的人员中,高层管理人员总数所占的比例会对公司的危害分析和关键控制点的实施产生负面影响。因此,上市食品公司应关注这些问题,并提高公司高管中基于股权的薪酬和股票股利支付比例。

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