Using company s earnings timeliness proxy for this usefulness,this paper provide empirical evidence that the usefulness of earnings timeliness is distinct from other company characteristics and has negative effect on company s incentive plans such as equity-based incentives and compensation plans significantly.
结果发现,盈余及时性在公司治理中的作用与其他公司特征相比有显著差异；提高盈余及时性,对公司的激励计划(权益激励、薪酬激励)都具有负面影响,可以降低所有者对权益激励的过分依赖；稳健性检验表明,盈余及时性的高低对激励计划和监控机制有直接影响。
Analysis on the adaptability of ESO Incentive Plan on Second Board;
创业板市场ESO激励计划适应性分析
The theory,main content, influencing factors and results of CEO compensation plans in Western countries are introduced and analysed, and some suggestions to improve our management system are made.
分析了西方国家公司经理激励计划的理论基础、主要内容、影响因素和效果，并提出了改进我国公司激励制度的一些建议。
In this paper is made an investigation into the theoretical foundation of long term stimulative scheme for corporation manager(CEO).
探讨了建立公司经理长期激励计划的理论基础 ,据我国目前证券市场的发育程度 ,指出以净资产股票方案作为长期激励计划具有普遍性和可操作性 ,并针对该方案存在的缺陷提出了修改意