| 上市公司管理层股权激励的决定因素研究 |
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| 引用本文： | 何炜,王孟怡.上市公司管理层股权激励的决定因素研究[J].事业财会,2011(2). |
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| 作者姓名： | 何炜 王孟怡 |
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| 作者单位： | 中南大学商学院; |
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| 摘 要： | 管理层股权激励决定因素的研究是我国上市公司股权激励研究的一个热点。本文以管理层股权激励水平为被解释变量,成长能力、公司规模、企业风险、自由现金流、股权制衡度、股权集中度及管理层任期为解释变量来研究上市公司管理层股权激励的决定因素。通过本文的研究发现企业风险和管理层股权激励正相关且显著,公司规模、自由现金流及股权制衡度对股权激励水平都是负相关的,而且负相关性显著。
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| 关 键 词： | 上市公司 管理层股权激励 决定因素 |
Research on Decisive Factors of Stock Option Incentive Plan for Management in Listed Companies |
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| Authors: | HE Wei WANG Meng-yi School of Business Central South University Changsha |
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| Institution: | HE Wei,WANG Meng-yi School of Business,Central South University,Changsha 410083 |
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| Abstract: | The research on the decisive factors of stock option incentive plan for management is the hot topic for the research of stock option incentives in Chinese listed companies.This paper uses the stock option incentives level as the explained variable,while uses growth capability,scale of company,risk,free cash flow,stock balance degree,stock concentration degree and tenure as explanatory variables to study the decisive factors of stock option incentive plan for management in listed companies.Through the analys... |
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| Keywords: | Listed Companies Stock Option Incentives for Management Decisive Factors |
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