摘要
本文通过对国内外股权激励计划的实践和立法回顾，运用面板数据模型和AR模型对我国50家上市公司股权激励和经营绩效的关系进行了实证检验，对全流通背景下加强股权激励计划的监管、改进股权激励方案提出了建议。
This paper reviews the existing stock option plans and relating legislations in America and China, based on panel data model and AR model,it examines the sensitivity of EPS after conducting stock option plans, using 50 Chinese listed companies as samples. It lastly gives some suggestions for further regulation and improvement of stock option plan among Chinese listed compa- nies in the current background of full-circulation.
出处
《中国经济与管理科学》
2009年第5期113-114,共2页
Chinese Economy Management Science Magazine
