| 股权激励方案公告效应研究 |
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| 引用本文： | 薛晴.股权激励方案公告效应研究[J].科学技术与工程,2009,9(1). |
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| 作者姓名： | 薛晴 |
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| 作者单位： | 上海交通大学安泰经济与管理学院,上海,200030 |
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| 摘 要： | 在回顾股权激励相关研究的基础上,利用事件研究法分析了我国股权分置改革后股权激励方案的公告效应,并从主板和中小板、以及股权激励标的物的角度细分研究了其公告效应差异.研究结果表明,股权激励方案的公告能带来正的超额收益,即市场持欢迎态度,同时中小板市场具有更高的超额收益.
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| 关 键 词： | 股权激励 事件研究 超额收益 |
Empirical Study of Effect in Announcing Stock-based Incentive Plan |
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| XUE Qing.Empirical Study of Effect in Announcing Stock-based Incentive Plan[J].Science Technology and Engineering,2009,9(1). |
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| Authors: | XUE Qing |
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| Institution: | Antai College of Economics & Management;Shanghai Jiaotong University;Shanghai 200030;P.R.China |
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| Abstract: | Based on the research of stock-based incentive plans,the event study method is adopt to analyze the effect in announcing the stock-based incentive plans by companies of which have completed the non-tradable share reform.Also,the differences of effects is investigated between main board and small & medium enterprise board as well as among the different forms of stock-based incentive plans.The result demonstrates that the announcement of stock-based incentive plan induces positive abnormal return,which means ... |
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| Keywords: | stock-based Incentive plan event study abnormal return |
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