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1、上市公司高管薪酬对会计稳健性影响研究ABSTRACTSTUDYONTHEEFFECTOFEXECUTIVECOMPENSATIONLISTINGCORPORATIONONACCOUNTINGCONSERVATISM-EXPERIENCEDATAOF2009-2013BASEDONTHEASHARESOFLISTINGCORPORATIONABSTRACTIn2006China'snewenterpriseaccountingstandards,makestheaccountingconservatismprinciplefurtherimproved,andbytheattentionofr
2、elevantschola-rs,accompaniedbythe2008outbreakofthefinancialcrisisintheworld,accountingconservatismisafocalpointofattentionfromallwalksoflife.Theannualfinancialstatementsinthedisclosureofthe2013AsharesoflistingCorporation,chairmanoflargesteelto19735300yuanannualsalaryrankinglist,followedbytheHuayuan
3、RealEstatechairman,chairmanofVankeA.China'slistingCorporationexecutivepayhasbeenrising,hascausedtheMinis-tryofFinanceissued"salarylimitorder"onexecutive,hasmadepeoplereflectontheexecutivecompensationsystem,andexecutivecompensationandcorporateperformanceandnoobviousrelevant,butalsoinspiredeepthinkin
4、gpeople,andhavethekindofaccountingconservatismindoubt.Duetotheprincipalagentrelationship,theexecutivestogettheirrewardmaximization,theexistenceofopportunisticbehaviorofearningsmanagementthroughitsinform-ationadvantage,cometowhitewashfinancialstatements,thisactwillbringrobustnesslevelinfluenceonthea
5、ccountinginformation.Inthispaper,basedonthemechanism,effectsofexecutivecompensationresearchonaccountingconser-vatism,hasacertaintheoreticalandpracticalsignificance.Researchmethodsusedinthispaper,thecombinationofnormativeandempiricalresearchcombinedwithqualitativeandquantitativeanalysis.Inthetheoret
6、icalanalysispart,firstathomeandabroadonexecutivecompensationandaccountingconservatismoftherelevantliteraturereviewandcombing,andonthisbasisaresummarized,andthenelaboratesontherelevanttheorylaysthetheoreticalfoundationforthispaper,themechanismofChina'slistingCorpor-ationexecutivecompensationaffectac
7、countingconservatismanalysis.Intheempiricalpart,firstlyselectsthe2009-2013yearsAsharesoflistingCorporationaccumulated8447dataasthestudysample,andthentomeasurethemagnitude万方数据安徽财经大学硕士论文ofearningsmanagementby
