Research Article
Could Executive Compensation Incentive Enhance the Efficiency of Enterprise Resource Allocation? An Empirical Study from China
Table 1
Measurement index system of resource allocation efficiency.
| | Input dimension | Output dimension |
| | Human resources | Number of employees (X1) | Contribution to economic development | Business income (Y1) | | Number of directors (X2) | Net profit (Y2) | | Number of supervisors (X3) | Business profit (Y3) | | Number of executives (X4) | Tobin’s Q (Y4) | | Number of technicians (X5) | EVA (Y5) | | Material resources | Current assets (X6) | | Fixed assets (X7) | Social contribution | Income tax expense (Y6) | | Intangible assets (X8) | | Financial resources | Operating costs (X9) | Tax payments (Y7) | | Selling expenses (X10) | Per capita salary (Y8) | | Financial expenses (X11) | Payment of common stock dividends (Y9) | | Administrative expenses (X12) | Cumulative annual dividends (Y10) | | Capital expenditure (X13) |
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