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本文立足于高管薪酬激励,对上市公司应计盈余管理进行了实证研究,研究结果表明,高管薪酬与应计盈余管理之间不存在任何关系,高管持股与应计盈余管理之间呈现显著性不强的正向相关关系。
Based on the executive compensation incentive, this paper conducts an empirical research on accrued earnings management of listed companies. The results show that there is no relationship between executive compensation and accrued earnings management, and there is no relationship between executive compensation and accrued earnings management Showing a less significant positive correlation.