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本文结合中国具体的国情上市公司的产权性质因素,对薪酬委员会的作用进行检验:从高管盈余管理动机(尤其是任期末)、可操控性应计项两个方面来考察它们对高管薪酬的影响。通过历史数据检验来证实我国上市公司中设立薪酬委员会是否会在高管任期最后一年通过调整盈余构成提升自身薪酬的影响程度来缓解高管的盈余管理动机。
This paper examines the role of the remuneration committee in light of the nature of the property rights of listed Chinese companies in China. The paper examines their impact on executive compensation from the motivation of senior management (especially the end of term) and the controllable accruals. Impact. Through the historical data test to verify whether the establishment of the remuneration committee of listed companies in our country will alleviate the motivation of earnings management of senior management by adjusting the impact of the remuneration of the remuneration in the last year of senior management term.