| 高管股权激励与企业绩效的相关性研究 |
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| 引用本文： | 韩林静.高管股权激励与企业绩效的相关性研究[J].南阳理工学院学报,2014(4):30-36. |
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| 作者姓名： | 韩林静 |
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| 作者单位： | [1]中南财经政法大学会计学院,湖北武汉430223; [2]南阳理工学院经济与管理学院,河南南阳473004 |
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| 基金项目： | 2013年国家社科基金项目（13BJY014）;中南财经政法大学2013“研究生创新教育计划资助项目”（2013B0905） |
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| 摘 要： | 本文以2006年公布高管股权激励方案的上市公司为样本,分析了股权激励强度与企业综合绩效指数的相关性。结果表明,上市公司综合绩效指数与高管股权激励强度之间存在显著的正相关关系;但最终控制人为国有性质、企业负债水平高等因素,都将减弱高管股权激励的正效应。
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| 关 键 词： | 高管股权激励 企业绩效 最终控制人 |
CORRELATION STUDY ON EXECUTIVE INCENTIVE OF EQUITY AND CORPORATE PERFORMANCE |
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| HAN Lin-jing.CORRELATION STUDY ON EXECUTIVE INCENTIVE OF EQUITY AND CORPORATE PERFORMANCE[J].Journal of Nanyang Institute of Technology,2014(4):30-36. |
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| Authors: | HAN Lin-jing |
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| Institution: | HAN Lin-jing (1. School of Accounting, Zhongnan University of Economics and Law, Wuhan 430223, China; 2. Nanyang Institute of Technology, Nanyang 473004, China) |
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| Abstract: | This article has used listed companies which unveiled plan on executives incentive of equity in 2006 as sample, determined the enterprise comprehensive index of performance by using factor analysis method, and introduced moderating variables, established regression model to analysis the correlation on executive incentive of equity and corporate performance. The results showed that the correlation between index of comprehensive performance of listed companies and intensity of executive incentive of equity is significantly positive, but the factors such as final control by state - owned property or high level of corporate debt will weaken positive effect on executive incentive of equity. |
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| Keywords: | Executive incentive of equity Corporate performance Ultimate controller |
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