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1、第II页武汉科技大学硕士学位论文AbstractThestockincentivemechanism,appliedfirstbyU.S.high-techcompaniesinthe50'sof20thcentury,wasintroducedintoChinaintheearlynineties.Withthegradualadvancingofthenon-tradablesharereform,thestockincentivesystemhasgrownvigorouslyinChina.Theorigi-nalpurpos
2、eofthesystemistolowertheagencycostbetweentheshareholdersandmanagers.Howevervariousproblemsalsoariseeasilyintheimplementationprocess，suchasmanager'smoralhazardandinformationasymmetryusedbymanagerstomanagetheearning,againsttheinterestsofshareholders.Forthestockincentiveme
3、chanismitself,Chinaisinthedevelopingperiodandtherelatedlaws,regulationsandpoliciesgraduallyimprove.Referringtoforeignanddomesticliteratureaboutstockincentiveandearningsmanagement,andcombinedwiththeactualsituationofthestockincentiveinourcountryrecently,thethesisselecteds
4、amplesandsetupmodeltorevealthemotivationrelationshipbetweenthestockincentivemechanismactualizedtotheexecutivesbylistedcompaniesandearningsmanagementbehaviorofmanagers,andtheeffectofincentivepatternaswellasthecharacteroflargeshareholderonthedegreeofearningsmanagement,whi
5、chwillcontributetothefurtherimprovementofthestockincentivemechanism.Thisthesisconsistsoffourparts:Thefirstchapteristheintroduction.Thebackgroundaswellasthewritingsignificanceisdis-cussed.Aftertheliteraturecollectedandacomprehensivereviewgiven,theframework,maincontentand
6、researchmethodsareputforward.Thesecondchapteristhetheoreticalanalysispartwhichanalysestheearningsmanagementtriggeredbyimplementationofstockincentivemechanism.Basedontheconclusionofstockin-centivesystem'svalidity,thethesisprofoundlyanalyzestheeffectofthestockincentivemec
7、ha-nismonmanagers’behavior,layingfoundationofdemonstrationanalysis.Thethirdchapteristheanalysispartwhichcontainsthemeasurementmethodofearningsmanagementandtheinfluencingfactors.Firstlyintroducedthreebasicmethodsinthepastmeasurementofearningsmanagement.Comparedtheadvanta
8、gesanddisadvantagesofthethreemethods,wechosetheaccrualsmethod,thenanalyzesfourfactorswhichmighthaveinfluenceon
