上市公司管理层股权激励对盈余管理影响得研究

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1、Themaininnovationsofthispaperareasfollows:Firstly,inthecaseofcontrollingforotherinfluencingfactors,thispapermakesanoverallandsystematicanalysisabouttheinfluenceonearningsmanagementofthemanagementequityincentiveplansbyanalyzingthechangesofthedegreesofearningsmanagementinthethelisted

2、companieswhichhadimplementedstockoptionincentiveplansandthedifferencesofthedegreesofearningsmanagementbetweenthesamplesandtheirmatchingsamples.Specifically,thispaperdividesthesampleintotwosubsamplesbasedonthetypesoftheequityincentive,sothispaperwillbeamoredetaileddiscussionaboutthe

3、impactofequityincentivesonearningsmanagement;secondlythispaperusesthenewlydevelopedmatchingmethod-PropensityScoreMatchingtofindoutthematchingsamples,soitcansolvetheproblemofsampleselectionbiasanddecreasetheinfluenceontheresultsoftheendogeneityproblem,sowecananalysestheinfluenceofth

4、emanagementequityincentiveplansonearningsmanagementmoreobjectively.Keywords:Equityincentive;EarningsManagement;PropensityScoreMatchingIII目录第1章绪论........................................................11.1研究背景和研究意义...........................................11.2国内外研究综述...............

5、................................21.2.1关于股权价值对盈余管理程度的影响.........................31.2.2关于股权激励的类型对盈余管理程度的不同影响...............31.2.3关于股权激励实施环境对盈余管理程度的影响.................41.2.4关于股权激励中盈余管理的择机行为.........................51.3研究内容、思路与方法.........................................51.3.1研究内容与框架...

6、........................................51.3.2研究思路.................................................61.3.3研究方法.................................................61.4研究创新.....................................................7第2章相关理论基础、制度背景与假设提出............................82.1盈余管理的概念界定..

7、.........................................82.2股权激励概念与相关理论基础...................................92.2.1股权激励的概念...........................................92.2.2契约理论与股权激励.......................................92.2.3委托-代理理论与股权激励.................................102.2.4信息不对称理论与股权激励.........

8、.......................102