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首页> 外文期刊>International Journal of Financial Engineering >Empirical research on the correlation between Real Earnings Management of state-owned enterprises and executive compensation - from the perspective of executive structural power
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Empirical research on the correlation between Real Earnings Management of state-owned enterprises and executive compensation - from the perspective of executive structural power

机译:国有企业实际盈余管理与高管人员报酬相关性的实证研究-基于行政人员结构性权力的视角

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摘要

This paper focuses on the impact of the executive compensation of state-owned enterprises and executive power on Real Activity Earnings Management (REM). Furthermore, this paper discusses the differences of impacts mentioned above between the central government holding enterprises and the local government holding enterprises, in order to test the impact of the government compensation regulation and the executive compensation of different types of enterprises on the enterprise accounting behavior. The empirical research shows that executive compensation can induce accountings to implement REM, which is more notable in local state-owned enterprises than in central enterprises.
机译:本文重点研究国有企业高管薪酬和高管权力对实际活动收益管理(REM)的影响。此外,本文讨论了中央政府控股企业与地方政府控股企业之间上述影响的差异,以检验政府补偿法规和不同类型企业的高管薪酬对企业会计行为的影响。实证研究表明,高管薪酬可以促使会计人员实施REM,这在本地国有企业中比在中央企业中更为明显。

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