近日，广州大学经济与统计学院会计系孔高文与中南财经政法大学孔东民教授和北京大学卢瑞昌助理教授合作的学术论文“Political promotion incentives and within-firm pay gap: Evidence from China”被《Journal of Accounting and Public Policy》 接收。该期刊是国际会计财务领域公认的高水平学术期刊，同时也是公共政策领域的领先期刊。  

In this paper, we investigate how the promotion incentive of politicians affects the pay gap between executives and employees in local firms. We find that the promotion incentive of local politicians significantly reduces the within-firm pay gap. This effect is more pronounced for large firms, firms in regions subject to more government intervention, state-owned-enterprises, private firms with political connections, and firms with more geographically concentrated operations. Our findings are robust to the use of the loss of top-rank political connections and economics loss due to earthquakes as instrumental variables for the promotion incentive. Furthermore, a reduction in pay gap is mainly driven by an increase in employee pay, instead of a decrease in executive pay. Overall, this study sheds light on the determinants of within-firm pay gaps from the perspective of the career concerns of local politicians.  

孔高文，管理学博士。广州大学经济与统计学院会计系讲师，硕士生导师。研究领域：公司财务。在《经济研究》、《管理世界》、《管理科学学报》、《经济学(季刊)》、《金融研究》, Journal of Accounting and Public Policy, China Economic Review等权威期刊发表论文十余篇。主要研究领域为公司财务。现为《管理科学学报》、Economic Modelling, Singapore Economic Review, China Finance Review International等期刊的匿名审稿人。