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Chen, H., Ou, J., & Huang, X. H. (2019). Can Internal Control Improve Employee Incentives? Is Based on an ESOP Perspective. Journal of Beijing Industrial and Commercial University (Social Sciences Edition), 34, 23-36.

has been cited by the following article:

• TITLE: Internal Compensation Gap and the Sustainable Development Ability of Manufacturing Enterprises —Based on the Moderator Variable of ESOP

  AUTHORS: Zhitao Peng

  KEYWORDS: Internal Compensation Gap, Sustainable Development Ability, ESOP

  JOURNAL NAME: Open Journal of Business and Management, Vol.9 No.6, November 23, 2021

  ABSTRACT: The article uses A-share to list manufacturing companies from 2015 to 2019 as a sample to examine the impact of the internal salary gap between executives and employees on the company’s sustainable development capabilities. The study found that there is an inverted U relationship between manufacturing executive and employee salary gap ratio and employee productivity and sustainable growth rate; ESOP can reduce the inhibition of excessive internal compensation on employee productivity; the detailed study found that ESOP design motivation can only improve from the employee perspective, such as low employee contribution ratio and wide employee participation range, excluding related industries. The article expands the scope of research of the internal compensation on the sustainable development ability of the manufacturing enterprises and the adjustment effect of the ESOP, thus providing reference value for the manufacturing enterprises to design and implement the ESOP.