TY - DATA T1 - Executive Compensation Data Set PY - 2021/09/09 AU - Sai Qiu UR - https://data.4tu.nl/articles/dataset/Executive_Compensation_Data_Set/16571879/1 DO - 10.4121/16571879.v1 KW - Executive compensation incentives KW - R&D investment KW - risk-taking KW - government subsidies N2 -

This paper using panel data of 2008-2019 Shanghai and Shenzhen A-share listed companies as the research sample and employing the multiple regression method to tests the relationship between executive compensation incentives and R&D investment of listed companies in China, further investigates the path of the relationship between the two and the influence of government subsidy to the relationship. In this paper, the selected samples are excluded according to the following criteria: ①Companies with incomplete data on financial indicators and corporate governance indicators are excluded. ②Eliminate companies with negative asset-liability ratio or greater than 1. ③Exclude companies in the financial and insurance industry. ④Exclude listed companies less than 1 year. ⑤Exclude companies containing S, ST and *ST. ⑥Exclude the companies with extreme sample data. The risk-taking data involved in this paper came from the WIND database. Other data come from the CSMAR database.

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