会计信息质量对高管薪酬业绩敏感性影响

The Quality of Accounting Information Influence on Executive Pay-performance Sensitivity

文章对会计信息质量对高管薪酬业绩敏感度的影响的相关问题进行定量的研究,通过分组回归实证考察了会计信息质量对高管薪酬业绩敏感性的影响,得出结论:在同等情况下,上市公司会计信息质量越高,其高管薪酬业绩敏感性越高。

This paper makes quantitative study on the quality of accounting information of issues related to the impact of executive pay performance sensitivity of grouping regression, through positive affect the quality of accounting information on executive pay performance sensitivity study. Then we draw the conclusion： under the same conditions, the higher the quality of accounting information of listing Corporation, the pay perform- ance sensitivity is higher.