期刊文献+

我国上市公司股权激励与企业业绩关系的实证研究 被引量:10

An Empirical Research on the Relationship between the Stock Ownership Incentive and the Performance of the Enterprises
下载PDF
导出
摘要 以2007年我国上市公司中公布并实施股权激励方案的上市公司为例,采用SPSS对我国上市公司股权激励进行实证分析,得出上市公司的股权激励与企业业绩呈不相关或弱相关的结论,并针对我国股权激励现状提出相应的政策建议。 This thesis takes those companies which implement stock ownership incentive mechanism in 2007 as sample, analyzes the effect of the stock ownership incentive with the SPSS and has the research findings: negative relevance or irrelevance exists between the stock ownership reward of the managers and the performance of the enterprises and then gives some policy advice according to China's present stock ownership incentive.
出处 《辽宁师范大学学报(社会科学版)》 2010年第2期35-38,共4页 Journal of Liaoning Normal University(Social Science Edition)
关键词 股权激励 企业业绩 持股比例 stock ownership incentive performance of enterprises the rate of the stock ownership
  • 相关文献

参考文献4

二级参考文献22

  • 1Kole S.R.Measuring managerial equity ownership:a comparison of sources of ownership data[J].Journal of Corporate Finance, 1995,(1):413-435.
  • 2Short H.,Keasey K.Managerial ownership and the performance of firms:evidence from the UK[J].Journal of Corporate Finance, 1999,(5):79-101.
  • 3Berle A.,C.G.Means.The modern corporation and private property [M].New York:Macmillan, 1932.183-186.
  • 4M.C.Jensen,W.H.Meckling.Theory of the firm:managerial behavior,agency costs and ownership structure[J].Journal of Financial Economics, 1976,(3):305-360
  • 5Leland H.E,D.H.Pyle.Information asymmetries,financial structure and financial intermediator[J].Journal of Finance, 1977,(32):371-387.
  • 6Niehaus G.R.Ownership structure and inventory method choice[J].Accounting Review, 1989,(64):269-284.
  • 7Hudson C.D.,J.S.Jr.Jahera,W.P.Lloyd.Further evidence on the relationship between ownership and performance[J].Financial Review, 1992,(27):227-239.
  • 8Stulz R.M.Managerial control of voting rights:financing policies and marker for corporate control[J].Journal of Financial Economics, 1988,(20):25-54.
  • 9Morck R.,A.Shleifer,Vishny.Management ownership and market valuation:an empirical analysis[J].Journal of Financial Economics, 1988,(20):293-315.
  • 10McConnell J.J.,Henn Servaes.Additional evidence on equity ownership & corporate value [J].Journal of Financial Economics, 1990,(27):595-612.

同被引文献39

引证文献10

二级引证文献26

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部