Research on Managerial Ability and Firm Performance of Listed Tourism Companies Based on Moderating Effect of Equity Incentives
Authors: 
Shan Liang, Peng Lei, Mengqi YangAuthors Info & Claims
Shan Liang, Peng Lei, Mengqi YangAuthors Info & ClaimsPages 343 - 350
Abstract
Management, as the leader of a company, has been a scarce resource for company management. Against this background, equity incentive, which has been introduced into China out of its great success and increasing maturity in western corporate governance, plays a key role in company competition. It can influence not only the management's decisions but also firm performance so that the managerial ability and the firm performance may be moderated. Focusing on management, the strategy maker, this paper adopts multiple regression analysis to explore the relationship between managerial ability and firm performance of listed tourism companies, as well as the moderating effect of equity incentive on this relationship. Sample data are collected from 22 A-share listed tourism companies in Shanghai and Shenzhen from 2013 to 2021. The conclusion is that equity incentive has a positive moderating effect on the relationship between managerial ability and firm performance of listed tourism companies.
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Published In
December 2022
396 pages
ISBN:9781450397827
DOI:10.1145/3584748
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Association for Computing Machinery
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Published: 05 May 2023
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EBIMCS
EBIMCS: 2022 5th International Conference on E-Business, Information Management and Computer Science
December 29 - 30, 2022
Hong Kong, Hong Kong
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Overall Acceptance Rate 143 of 708 submissions, 20%
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