期刊文献+

会计准则空间、会计政策选择与盈余管理——基于股权激励计划取消与终止会计处理准则规定的分析 被引量:3

下载PDF
导出
摘要 本文基于会计准则空间、会计政策选则与盈余管理的关系,以《企业会计准则第11号——股份支付》为基础,分析了该准则的漏洞及其留给企业的选择空间,论述了企业在股权激励取消情况下对加速行权费用不同处理方法的动机与可能的经济后果,并分析了对其进行实证检验的可能性。以期为后续基于股权激励会计准则的经济后果进行大样本研究提供新的思路。
作者 时浩峰
出处 《新会计》 2015年第4期22-24,共3页 Modern Accounting
  • 相关文献

参考文献6

二级参考文献38

共引文献219

同被引文献35

  • 1沈小燕,王跃堂.股权激励、产权性质与公司绩效[J].东南大学学报(哲学社会科学版),2015,17(1):71-79. 被引量:34
  • 2Michael C Jensen, William H Meckling. Theory of the Firm: Managerial Behavior, Agency Costs and Owner- ship Structure [ J ]. Journal of Financial Economics, 1976,3 (4) : 305 - 360.
  • 3Brian J Hall, Jeffrey B Liebman. Are CEOs Really Paid Like Bureaucrats [ J ]. The Quarterly Journal of Eco- nomics, 1998,113 (3) : 653 - 691.
  • 4Anna Elsila, Juha- Pekka Kallunki, Henrik Nilsson,Petri Sahlstrtim. CEO Personal Wealth, Equity Incen- tives and Firm Performance [ J ]. Corporate Governance : An International Review,2013, 21 ( 1 ) : 26 - 41.
  • 5Eugene F Fama, Michael C Jensen. Separation of Ownership and Control [ J ]. Journal of Law and Econom- ics, 1983, 26(2): 301 -325.
  • 6John J McConnell, Henri Servaes. Additional Evidence on Equity Ownership and Corporate Value [ J ]. Jour- nal of Financial Economics, 1990, 27:595 -612.
  • 7Lawrence Fogelberg, John M Griffith. Control and Bank Performance [ J ]. Journal of Financial and Strategic Decisions,2000, 13(3) : 63 -69.
  • 8Mara Faccio, M Ameziane Lasfer. Managerial Ownership, Board Structure and Firm Value:The UK Evi- dence [ DB/OL]. http ://papers. ssrn. com/sol3/papers, cfm? abstract_id = 179008. 1999.
  • 9Charles P Himmelberg, R Glenn Hubbard, Darius Palia. Understanding the Determinants of Managerial Ownership and the Link Between Ownership and Performance [ J ]. Journal of Financial Economics, 1999, 53 : 353 - 384.
  • 10Victoria Krivogorsky. Ownership, Board Structure and Performance in Continental Europe [ J ]. The Interna- tional Journal of Aceounting,2006,41 : 176 - 197.

二级引证文献6

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部