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gu quan ji li dui zhen shi ying yu guan li ying xiang de shi zheng yan jiu yi wo guo hu shen shang shi gong si wei li
Author(s): 
Pages: 27-32
Year: Issue:  21
Journal: Finance and Accounting Monthly

Keyword:  真实盈余管理股权激励影响;
Abstract: 本文以我国2006~2014年沪深A股317家上市公司为样本,研究了实施股权激励对企业真实盈余管理的影响。研究发现:薪酬激励方案的实施会使真实盈余管理行为增加;股权激励的强度对真实盈余管理行为有正向影响;股权激励有效期与真实盈余管理行为不相关;股权激励对业绩的要求越高,企业真实盈余管理行为将越多。
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