科技和产业
科技和產業
과기화산업
SCIENCE TECHNOLOGY AND INDUSTRIAL
2014年
9期
130~133
,共null页
会计信息质量 高管薪酬 公司业绩 敏感性
會計信息質量 高管薪酬 公司業績 敏感性
회계신식질량 고관신수 공사업적 민감성
accounting information quality; executive compensation; firm performance ; sensitivity
文章对会计信息质量对高管薪酬业绩敏感度的影响的相关问题进行定量的研究,通过分组回归实证考察了会计信息质量对高管薪酬业绩敏感性的影响,得出结论:在同等情况下,上市公司会计信息质量越高,其高管薪酬业绩敏感性越高。
文章對會計信息質量對高管薪酬業績敏感度的影響的相關問題進行定量的研究,通過分組迴歸實證攷察瞭會計信息質量對高管薪酬業績敏感性的影響,得齣結論:在同等情況下,上市公司會計信息質量越高,其高管薪酬業績敏感性越高。
문장대회계신식질량대고관신수업적민감도적영향적상관문제진행정량적연구,통과분조회귀실증고찰료회계신식질량대고관신수업적민감성적영향,득출결론:재동등정황하,상시공사회계신식질량월고,기고관신수업적민감성월고。
This paper makes quantitative study on the quality of accounting information of issues related to the impact of executive pay performance sensitivity of grouping regression, through positive affect the quality of accounting information on executive pay performance sensitivity study. Then we draw the conclusion: under the same conditions, the higher the quality of accounting information of listing Corporation, the pay perform- ance sensitivity is higher.