上市公司权威数据表明,跨级信息质量对管理层薪酬激励存在一定的影响。例如,上市公司以实际的会计信息为依据,同时结合企业价值的变化,及时对管理层的薪酬进行调整。显然,这将使管理层薪酬激励受到较大程度的影响。本文结合前人研究,对会计信息质量与管理层薪酬激励两者之间的关联性进行了探究,希望以此为企业的发展提供具有价值的参考凭据。 The authoritative data of listed companies show that the quality of cross-level information has some impact on management incentive. For example, listed companies based on actual accounting information, combined with changes in corporate value, the timely adjustment of management’s remuneration. Obviously, this will make management compensation incentive to a greater extent. Based on the previous studies, this paper explores the relationship between the quality of accounting information and management incentive compensation, hoping to provide valuable reference for the development of enterprises.