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上市公司实施大范围股权激励计划的原因分析——来自A股上市公司的实证检验 被引量:1

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摘要 本文通过构造国内上市公司实施大范围股权激励计划的计量经济模型,分析了其内在原因。实证的结果发现,当上市公司实施大范围股权激励计划时,其考虑的因素主要是保持人力资本的稳定性,即留住现有的员工。模型显示,上市公司的现金状况、上市时间和资产规模对实施计划有显著影响,但上市公司的行业特征对其影响不显著。同时令人意外的是上市公司经营业绩情况对其影响也是不显著的。
作者 唐昭
机构地区 中国农业银行
出处 《西南金融》 北大核心 2013年第2期57-60,共4页 Southwest Finance
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参考文献10

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