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制造业上市公司相对业绩评价研究

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摘要 本文在沪深两市共选取799家发行A股的制造业上市公司,利用2013~2015年数据,分别从会计回报和股票回报两个方面选取指标,通过多元线性回归分析,对高管薪酬合约中相对业绩评价(RPE)的存在性进行检验。实证结果表明:当以资产收益率和股票回报率分别作为会计回报和股票回报方面的指标来衡量公司业绩时,我国制造业上市公司存在使用RPE的证据。
作者 岳涓 韩晓舟
机构地区 沈阳工业大学
出处 《合作经济与科技》 2017年第6期71-73,共3页 Co-Operative Economy & Science
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