论文部分内容阅读
本文采用多元回归分析法以2013年在沪深A股上市的企业数据为研究对象,考察了高管人员内部薪酬差距对盈余管理程度的影响。实证结果显示,高管内部薪酬差距与盈余管理显著正相关,即高管内部薪酬差距越大,盈余管理程度越高;相对非国有企业,国有企业高管内部薪酬差距对盈余管理影响更大,高管行权期间对高管内部薪酬差距对盈余管理的影响有显著的正向调节效应。
In this paper, using multiple regression analysis to the 2013 corporate data listed in Shanghai and Shenzhen A shares for the study, examines the senior management of the internal remuneration gap on the extent of earnings management. Empirical results show that there is a significant positive correlation between the internal remuneration gap of senior executives and earnings management. That is, the bigger the internal remuneration gap is, the higher the level of earnings management. Compared with the non-state-owned enterprises, the internal remuneration gap among SOE executives has a greater impact on earnings management, During executive exercise, there is a significant positive adjustment effect on the impact of the internal pay gap on earnings management.