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关于股票期权制度的思考 被引量:2

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摘要 安然、世通等一系列财务欺诈案的发生,引发了人们对股票期权制度的争议,一时间,股票期权制度似乎成了众矢之的、罪魁祸首,有人甚至认为应该废除股票期权制度。我认为,股票期权制度的问世本是历史选择的结果。
作者 张曙光
出处 《审计理论与实践》 北大核心 2003年第6期66-67,共2页
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同被引文献15

  • 1Jensen, M., and W.Mecking.Themy of the firm: managerial behavior, agency costs, and ownership structure.Journal of Financial Economics.1976 (3).
  • 2US General Accounting Office.Financial restatements: update of public company trends, market impacts, and regulatory enforcement activities [R] . GAO - 06 - 678, 2006.
  • 3Mehran, Hamid. Executive compensation tructure, ownership, and firm performance [ J ]. Journal of Rinancial Economics, 1994, 38 (6).
  • 4Jensen, M. , and W. Mecking. Agency costs of overvalued equity[ J]. Financial Management. 2005 (34).
  • 5Bergstresser, D., and T. Philippon. CEO incentives and earnings management [J]. Journal of Financial Econmics, 2006 (80).
  • 6Harris, J., and P. Bromiley. Incentives to cheat: The influence of executinve compensation and finn performance on financial misrepresentation [J]. Organization Science, 2007 (18).
  • 7Burns, N., and S. Kedia. The impact of performance- based compensation on misrepolting [J]. Journal of Financial Economics, 2006 (79).
  • 8Lev, B. Corporate earnings: facts and fiction [J]. Journal of Economic Perspectives, 2003 (17).
  • 9于鹏.股权结构与财务重述:来自上市公司的证据[J].经济研究,2007,42(9):134-144. 被引量:134
  • 10Mehran,HamidlExecutive compensation tincture, ownership, and firm performance [J].Journal of Financial Economics,1994,38 (6).

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