Relationship between Equity Incentives and Earnings Management of Listed Companies

被引：0

作者：

Xu, Siqi ^{[1
]}

机构：

[1] North China Elect Power Univ, Beijing, Peoples R China

来源：

PSYCHOLOGY, MANAGEMENT AND SOCIAL SCIENCE | 2013年 / 17卷

关键词：

Earnings management; Equity incentive; System construction;

D O I：

暂无

中图分类号：

G40 [教育学];

学科分类号：

040101 ; 120403 ;

摘要：

This paper systematically summarizes the fundamental theory of equity incentives and earnings management, and analyzes the relationship between equity incentives and earnings management and the existing problems combining the uniqueness of Chinese capital market. Finally, we have offered some suggestions to the development of equity incentive system, hoping to provide some useful references to improve the efficiency of equity incentive system.

引用

页码：118 / 121

页数：4