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中国上市公司股权激励的实证研究 被引量:4

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摘要 文章采用事件研究法对2006年1月至2007年12月我国A股市场公告股权激励方案的53家上市公司股价进行实证研究,发现在选定的事件窗口内,我国上市公司股权激励预案公告事件前后存在显著的正面股价效应,而且存在事件提前泄露的情况。进一步运用多元回归分析法对引起股价正面效应的因素进行分析,发现成长性好、规模小的公司股价效应更为明显。
作者 何江 李世新
出处 《会计之友》 北大核心 2010年第12期88-90,共3页 Friends of Accounting
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同被引文献24

  • 1顾斌,周立烨.我国上市公司股权激励实施效果的研究[J].会计研究,2007(2):79-84. 被引量:352
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  • 10薛晴.股权激励方案公告效应研究[J].科学技术与工程,2009,9(1):70-75. 被引量:2

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