管理者薪酬激励与会计稳健性关系研究——基于管理者特征视角

Study On Relationship between Executive Compensation And Accounting Conservatism——Based On Characteristic of Management

本文从管理者特征出发,以2013~2015年A股上市企业的财务数据为研究样本,运用理论结合实证分析等方法,研究考察了管理者特征对管理者薪酬与会计稳健性的影响。研究结果表明,对于非过度自信的管理者而言,管理者薪酬与会计稳健性之间呈正相关关系;对过度自信的管理者而言,管理者薪酬与会计稳健性之间呈负相关关系。以此本文提出了针对不同特征管理者,设定有效的薪酬激励机制等建议。

This paper starts from the characteristic of management,takes 2013-2015 all the listed companies in Chinese A shares market to research how irrational factors play on the relationship between executive compensation and accounting conservatism. The conclusion reflects that for non-overconfidence managers,their salary has positive relationship with accounting conservatism; and for overconfidence managers,their salary has negative relationship with accounting conservatism. At last,we suggest that the companies should set different salary incentive mechanism for different management.