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魏立江, 汪思卿, 卢珊. 高管股票期权激励、社会责任与企业风险[J]. 安徽工业大学学报社会科学版, 2022, 39(4): 9-13. DOI: 10.3969/j.issn.1671-9247.2022.04.003
引用本文: 魏立江, 汪思卿, 卢珊. 高管股票期权激励、社会责任与企业风险[J]. 安徽工业大学学报社会科学版, 2022, 39(4): 9-13. DOI: 10.3969/j.issn.1671-9247.2022.04.003
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WEI Lijiang, WANG Siqing, LU Shan. Executive Stock Option Incentive, Social Responsibility and Enterprise Risk[J]. Journal of Anhui University of Technology（Social Sciences）, 2022, 39(4): 9-13. DOI: 10.3969/j.issn.1671-9247.2022.04.003
Citation: WEI Lijiang, WANG Siqing, LU Shan. Executive Stock Option Incentive, Social Responsibility and Enterprise Risk[J]. Journal of Anhui University of Technology（Social Sciences）, 2022, 39(4): 9-13. DOI: 10.3969/j.issn.1671-9247.2022.04.003
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高管股票期权激励、社会责任与企业风险

Executive Stock Option Incentive, Social Responsibility and Enterprise Risk

    摘要
  • 摘要: 以2010-2017年授予股票期权的沪深A股上市公司为研究样本，检验高管股票期权激励和企业风险之间的关系以及社会责任在其中的调节作用。研究发现，高管股票期权激励与企业风险之间呈显著正相关关系，但在社会责任评分较高的公司中高管股票期权激励与企业风险之间正向关系有所减弱。

     

    Abstract: Taking Shanghai and Shenzhen A-share listed companies that granted stock options from 2010 to 2017 as research samples, this paper examines the relationship between executive stock option incentives and corporate risks, and the moderating role of social responsibility. The study found that there is a significant positive correlation between executive stock option incentives and corporate risks, but it has weakened in companies with higher social responsibility scores between executive stock option incentives and corporate risks.

     

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