Confucian culture and the external pay gap

We examine the impact of Confucian philosophy on external pay gaps, and find that a Confucianist atmosphere is negatively associated with firms' external pay gaps for both executives and employees. Mechanistically, the Confucian concept of "righteousness" reduces the self-interested m...
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Gespeichert in:

Autor*in:	Xie, Weimin [verfasserIn] Guo, Jialu [verfasserIn] Zhang, Hengxin [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2023

Rechteinformationen:	Open Access Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International ; CC BY-NC-ND 4.0

Schlagwörter:	Confucian Culture External Pay Gap Shared prosperity

Übergeordnetes Werk:	Enthalten in: China journal of accounting research - Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008, 16(2023), 2 vom: Juni, Artikel-ID 100291, Seite 1-29
Übergeordnetes Werk:	volume:16 ; year:2023 ; number:2 ; month:06 ; elocationid:100291 ; pages:1-29

Links:	Link aufrufen Link aufrufen

DOI / URN:	10.1016/j.cjar.2023.100291

Katalog-ID:	1846233321

Internformat


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allfields	10.1016/j.cjar.2023.100291 doi (DE-627)1846233321 (DE-599)KXP1846233321 DE-627 ger DE-627 rda eng Xie, Weimin verfasserin (DE-588)1282215132 (DE-627)1837837724 aut Confucian culture and the external pay gap Weimin Xie, Jialu Guo, Hengxin Zhang 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 We examine the impact of Confucian philosophy on external pay gaps, and find that a Confucianist atmosphere is negatively associated with firms' external pay gaps for both executives and employees. Mechanistically, the Confucian concept of "righteousness" reduces the self-interested motivation of management, in turn reducing executives' external pay gap; "humaneness" causes management to focus on protecting employees' rights and interests, benefiting employees' compensation; and "honesty" improves information disclosure, reducing the external compensation gap for both executives and general employees. The inhibitory effect of Confucian culture on the external pay gap is greater in regions with weak formal institutions and non-state-owned firms, while foreign cultural shocks attenuate the Confucian influence. Finally, the Confucian culture-driven reduction of the external pay gap improves enterprises' economic efficiency. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Confucian Culture (dpeaa)DE-206 External Pay Gap (dpeaa)DE-206 Shared prosperity (dpeaa)DE-206 Guo, Jialu verfasserin (DE-588)1282215566 (DE-627)1837838178 aut Zhang, Hengxin verfasserin (DE-588)1282215345 (DE-627)1837837961 aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 16(2023), 2 vom: Juni, Artikel-ID 100291, Seite 1-29 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:16 year:2023 number:2 month:06 elocationid:100291 pages:1-29 https://www.sciencedirect.com/science/article/pii/S1755309123000011/pdfft?md5=81e4e257f6fa80281e6fe559fb396c9d&pid=1-s2.0-S1755309123000011-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2023.100291 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER 16 2023 2 6 100291 1-29 AR 16 2023 2 6 100291 1-29 26 01 0206 4325226400 x1z 25-05-23 2403 01 DE-LFER 4339965146 00 --%%-- --%%-- n --%%-- l01 17-06-23 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2023.100291 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S1755309123000011/pdfft?md5=81e4e257f6fa80281e6fe559fb396c9d&pid=1-s2.0-S1755309123000011-main.pdf
spelling	10.1016/j.cjar.2023.100291 doi (DE-627)1846233321 (DE-599)KXP1846233321 DE-627 ger DE-627 rda eng Xie, Weimin verfasserin (DE-588)1282215132 (DE-627)1837837724 aut Confucian culture and the external pay gap Weimin Xie, Jialu Guo, Hengxin Zhang 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 We examine the impact of Confucian philosophy on external pay gaps, and find that a Confucianist atmosphere is negatively associated with firms' external pay gaps for both executives and employees. Mechanistically, the Confucian concept of "righteousness" reduces the self-interested motivation of management, in turn reducing executives' external pay gap; "humaneness" causes management to focus on protecting employees' rights and interests, benefiting employees' compensation; and "honesty" improves information disclosure, reducing the external compensation gap for both executives and general employees. The inhibitory effect of Confucian culture on the external pay gap is greater in regions with weak formal institutions and non-state-owned firms, while foreign cultural shocks attenuate the Confucian influence. Finally, the Confucian culture-driven reduction of the external pay gap improves enterprises' economic efficiency. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Confucian Culture (dpeaa)DE-206 External Pay Gap (dpeaa)DE-206 Shared prosperity (dpeaa)DE-206 Guo, Jialu verfasserin (DE-588)1282215566 (DE-627)1837838178 aut Zhang, Hengxin verfasserin (DE-588)1282215345 (DE-627)1837837961 aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 16(2023), 2 vom: Juni, Artikel-ID 100291, Seite 1-29 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:16 year:2023 number:2 month:06 elocationid:100291 pages:1-29 https://www.sciencedirect.com/science/article/pii/S1755309123000011/pdfft?md5=81e4e257f6fa80281e6fe559fb396c9d&pid=1-s2.0-S1755309123000011-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2023.100291 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER 16 2023 2 6 100291 1-29 AR 16 2023 2 6 100291 1-29 26 01 0206 4325226400 x1z 25-05-23 2403 01 DE-LFER 4339965146 00 --%%-- --%%-- n --%%-- l01 17-06-23 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2023.100291 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S1755309123000011/pdfft?md5=81e4e257f6fa80281e6fe559fb396c9d&pid=1-s2.0-S1755309123000011-main.pdf
allfields_unstemmed	10.1016/j.cjar.2023.100291 doi (DE-627)1846233321 (DE-599)KXP1846233321 DE-627 ger DE-627 rda eng Xie, Weimin verfasserin (DE-588)1282215132 (DE-627)1837837724 aut Confucian culture and the external pay gap Weimin Xie, Jialu Guo, Hengxin Zhang 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 We examine the impact of Confucian philosophy on external pay gaps, and find that a Confucianist atmosphere is negatively associated with firms' external pay gaps for both executives and employees. Mechanistically, the Confucian concept of "righteousness" reduces the self-interested motivation of management, in turn reducing executives' external pay gap; "humaneness" causes management to focus on protecting employees' rights and interests, benefiting employees' compensation; and "honesty" improves information disclosure, reducing the external compensation gap for both executives and general employees. The inhibitory effect of Confucian culture on the external pay gap is greater in regions with weak formal institutions and non-state-owned firms, while foreign cultural shocks attenuate the Confucian influence. Finally, the Confucian culture-driven reduction of the external pay gap improves enterprises' economic efficiency. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Confucian Culture (dpeaa)DE-206 External Pay Gap (dpeaa)DE-206 Shared prosperity (dpeaa)DE-206 Guo, Jialu verfasserin (DE-588)1282215566 (DE-627)1837838178 aut Zhang, Hengxin verfasserin (DE-588)1282215345 (DE-627)1837837961 aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 16(2023), 2 vom: Juni, Artikel-ID 100291, Seite 1-29 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:16 year:2023 number:2 month:06 elocationid:100291 pages:1-29 https://www.sciencedirect.com/science/article/pii/S1755309123000011/pdfft?md5=81e4e257f6fa80281e6fe559fb396c9d&pid=1-s2.0-S1755309123000011-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2023.100291 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER 16 2023 2 6 100291 1-29 AR 16 2023 2 6 100291 1-29 26 01 0206 4325226400 x1z 25-05-23 2403 01 DE-LFER 4339965146 00 --%%-- --%%-- n --%%-- l01 17-06-23 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2023.100291 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S1755309123000011/pdfft?md5=81e4e257f6fa80281e6fe559fb396c9d&pid=1-s2.0-S1755309123000011-main.pdf
allfieldsGer	10.1016/j.cjar.2023.100291 doi (DE-627)1846233321 (DE-599)KXP1846233321 DE-627 ger DE-627 rda eng Xie, Weimin verfasserin (DE-588)1282215132 (DE-627)1837837724 aut Confucian culture and the external pay gap Weimin Xie, Jialu Guo, Hengxin Zhang 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 We examine the impact of Confucian philosophy on external pay gaps, and find that a Confucianist atmosphere is negatively associated with firms' external pay gaps for both executives and employees. Mechanistically, the Confucian concept of "righteousness" reduces the self-interested motivation of management, in turn reducing executives' external pay gap; "humaneness" causes management to focus on protecting employees' rights and interests, benefiting employees' compensation; and "honesty" improves information disclosure, reducing the external compensation gap for both executives and general employees. The inhibitory effect of Confucian culture on the external pay gap is greater in regions with weak formal institutions and non-state-owned firms, while foreign cultural shocks attenuate the Confucian influence. Finally, the Confucian culture-driven reduction of the external pay gap improves enterprises' economic efficiency. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Confucian Culture (dpeaa)DE-206 External Pay Gap (dpeaa)DE-206 Shared prosperity (dpeaa)DE-206 Guo, Jialu verfasserin (DE-588)1282215566 (DE-627)1837838178 aut Zhang, Hengxin verfasserin (DE-588)1282215345 (DE-627)1837837961 aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 16(2023), 2 vom: Juni, Artikel-ID 100291, Seite 1-29 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:16 year:2023 number:2 month:06 elocationid:100291 pages:1-29 https://www.sciencedirect.com/science/article/pii/S1755309123000011/pdfft?md5=81e4e257f6fa80281e6fe559fb396c9d&pid=1-s2.0-S1755309123000011-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2023.100291 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER 16 2023 2 6 100291 1-29 AR 16 2023 2 6 100291 1-29 26 01 0206 4325226400 x1z 25-05-23 2403 01 DE-LFER 4339965146 00 --%%-- --%%-- n --%%-- l01 17-06-23 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2023.100291 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S1755309123000011/pdfft?md5=81e4e257f6fa80281e6fe559fb396c9d&pid=1-s2.0-S1755309123000011-main.pdf
allfieldsSound	10.1016/j.cjar.2023.100291 doi (DE-627)1846233321 (DE-599)KXP1846233321 DE-627 ger DE-627 rda eng Xie, Weimin verfasserin (DE-588)1282215132 (DE-627)1837837724 aut Confucian culture and the external pay gap Weimin Xie, Jialu Guo, Hengxin Zhang 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 We examine the impact of Confucian philosophy on external pay gaps, and find that a Confucianist atmosphere is negatively associated with firms' external pay gaps for both executives and employees. Mechanistically, the Confucian concept of "righteousness" reduces the self-interested motivation of management, in turn reducing executives' external pay gap; "humaneness" causes management to focus on protecting employees' rights and interests, benefiting employees' compensation; and "honesty" improves information disclosure, reducing the external compensation gap for both executives and general employees. The inhibitory effect of Confucian culture on the external pay gap is greater in regions with weak formal institutions and non-state-owned firms, while foreign cultural shocks attenuate the Confucian influence. Finally, the Confucian culture-driven reduction of the external pay gap improves enterprises' economic efficiency. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Confucian Culture (dpeaa)DE-206 External Pay Gap (dpeaa)DE-206 Shared prosperity (dpeaa)DE-206 Guo, Jialu verfasserin (DE-588)1282215566 (DE-627)1837838178 aut Zhang, Hengxin verfasserin (DE-588)1282215345 (DE-627)1837837961 aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 16(2023), 2 vom: Juni, Artikel-ID 100291, Seite 1-29 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:16 year:2023 number:2 month:06 elocationid:100291 pages:1-29 https://www.sciencedirect.com/science/article/pii/S1755309123000011/pdfft?md5=81e4e257f6fa80281e6fe559fb396c9d&pid=1-s2.0-S1755309123000011-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2023.100291 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER 16 2023 2 6 100291 1-29 AR 16 2023 2 6 100291 1-29 26 01 0206 4325226400 x1z 25-05-23 2403 01 DE-LFER 4339965146 00 --%%-- --%%-- n --%%-- l01 17-06-23 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2023.100291 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S1755309123000011/pdfft?md5=81e4e257f6fa80281e6fe559fb396c9d&pid=1-s2.0-S1755309123000011-main.pdf
language	English
source	Enthalten in China journal of accounting research 16(2023), 2 vom: Juni, Artikel-ID 100291, Seite 1-29 volume:16 year:2023 number:2 month:06 elocationid:100291 pages:1-29
sourceStr	Enthalten in China journal of accounting research 16(2023), 2 vom: Juni, Artikel-ID 100291, Seite 1-29 volume:16 year:2023 number:2 month:06 elocationid:100291 pages:1-29
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selectbib_iln_str_mv	26@1z 2403@01
topic_facet	Confucian Culture External Pay Gap Shared prosperity
isfreeaccess_bool	true
container_title	China journal of accounting research
authorswithroles_txt_mv	Xie, Weimin @@aut@@ Guo, Jialu @@aut@@ Zhang, Hengxin @@aut@@
publishDateDaySort_date	2023-06-01T00:00:00Z
hierarchy_top_id	623296454
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spellingShingle	Xie, Weimin misc Confucian Culture misc External Pay Gap misc Shared prosperity Confucian culture and the external pay gap
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topic_title	Confucian culture and the external pay gap Weimin Xie, Jialu Guo, Hengxin Zhang Confucian Culture (dpeaa)DE-206 External Pay Gap (dpeaa)DE-206 Shared prosperity (dpeaa)DE-206
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title	Confucian culture and the external pay gap
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title_full	Confucian culture and the external pay gap Weimin Xie, Jialu Guo, Hengxin Zhang
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title_sort	confucian culture and the external pay gap
title_auth	Confucian culture and the external pay gap
abstract	We examine the impact of Confucian philosophy on external pay gaps, and find that a Confucianist atmosphere is negatively associated with firms' external pay gaps for both executives and employees. Mechanistically, the Confucian concept of "righteousness" reduces the self-interested motivation of management, in turn reducing executives' external pay gap; "humaneness" causes management to focus on protecting employees' rights and interests, benefiting employees' compensation; and "honesty" improves information disclosure, reducing the external compensation gap for both executives and general employees. The inhibitory effect of Confucian culture on the external pay gap is greater in regions with weak formal institutions and non-state-owned firms, while foreign cultural shocks attenuate the Confucian influence. Finally, the Confucian culture-driven reduction of the external pay gap improves enterprises' economic efficiency.
abstractGer	We examine the impact of Confucian philosophy on external pay gaps, and find that a Confucianist atmosphere is negatively associated with firms' external pay gaps for both executives and employees. Mechanistically, the Confucian concept of "righteousness" reduces the self-interested motivation of management, in turn reducing executives' external pay gap; "humaneness" causes management to focus on protecting employees' rights and interests, benefiting employees' compensation; and "honesty" improves information disclosure, reducing the external compensation gap for both executives and general employees. The inhibitory effect of Confucian culture on the external pay gap is greater in regions with weak formal institutions and non-state-owned firms, while foreign cultural shocks attenuate the Confucian influence. Finally, the Confucian culture-driven reduction of the external pay gap improves enterprises' economic efficiency.
abstract_unstemmed	We examine the impact of Confucian philosophy on external pay gaps, and find that a Confucianist atmosphere is negatively associated with firms' external pay gaps for both executives and employees. Mechanistically, the Confucian concept of "righteousness" reduces the self-interested motivation of management, in turn reducing executives' external pay gap; "humaneness" causes management to focus on protecting employees' rights and interests, benefiting employees' compensation; and "honesty" improves information disclosure, reducing the external compensation gap for both executives and general employees. The inhibitory effect of Confucian culture on the external pay gap is greater in regions with weak formal institutions and non-state-owned firms, while foreign cultural shocks attenuate the Confucian influence. Finally, the Confucian culture-driven reduction of the external pay gap improves enterprises' economic efficiency.
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title_short	Confucian culture and the external pay gap
url	https://www.sciencedirect.com/science/article/pii/S1755309123000011/pdfft?md5=81e4e257f6fa80281e6fe559fb396c9d&pid=1-s2.0-S1755309123000011-main.pdf https://doi.org/10.1016/j.cjar.2023.100291
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author2	Guo, Jialu Zhang, Hengxin
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doi_str	10.1016/j.cjar.2023.100291
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up_date	2024-07-19T08:11:47.245Z
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