An Empirical Analysis of the effect of Non-financial Measures on Earnings Management

机译：非财务指标对盈余管理影响的实证分析

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摘要

Using related data of listed companies from China，the paper finds that, the companies that use both non financial measures and financial measures in their compensation plan have less earnings management behaviors than those use only financial measures.

机译：利用中国上市公司的相关数据，发现在薪酬计划中同时使用非财务手段和财务手段的公司的盈余管理行为要少于仅使用财务手段的公司。

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来源
《2009 International Institute of Applied Statistics Studies(2009 国际应用统计学术研讨会）论文集》|2009年|1-7|共7页
会议地点 Qingdao(CN)
作者
XU Yan; WANG Min; LI Hongmei;
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作者单位

College of Management and Economics, North China University of Technology, P.R.China, 100144 College of Accounting, Central University of Finance and Economics, P.R.China100081;

College of Management and Economics, North China University of Technology, P.R.China, 100144;

College of Science, North China University of Technology, P.R.China, 100144;

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会议组织
原文格式 PDF
正文语种 eng
中图分类统计学;
关键词
Non-financial Measures; Earnings Managements; Performance Evaluation;

机译：非财务措施;收益管理;绩效评估;

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机译：高管薪酬合同中非财务绩效指标与盈余管理的关联

An Empirical Analysis of the effect of Non-financial Measures on Earnings Management

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