| 我国上市公司股权激励实施效果的研究 |
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| 引用本文： | 顾斌,周立烨.我国上市公司股权激励实施效果的研究[J].会计研究,2007,98(2):79-84. |
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| 作者姓名： | 顾斌 周立烨 |
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| 作者单位： | 1. 上海财经大学金融学院,200433
2. 中央财经大学会计学院,100081 |
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| 摘 要： | 目前股权激励在国内越来越受到重视,作为一种长期激励制度安排,股权激励的作用最终要落实到公司业绩增长上。本文通过对剔除行业影响后的上市公司高管人员股权激励效应进行实证研究,指出目前我国上市公司高管人员股权激励的长期效应不明显;从行业角度看,交通运输行业的上市公司股权激励效果最好。
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| 关 键 词： | 股权激励 净资产收益率 激励效应 |
Study on the Effect of the Implementation of Stock Incentives by Chinese Listed Companies |
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| Gu Bin,Zhou Liye.Study on the Effect of the Implementation of Stock Incentives by Chinese Listed Companies[J].Accounting Research,2007,98(2):79-84. |
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| Authors: | Gu Bin Zhou Liye |
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| Abstract: | Recently,the stock incentive has been taken more and more focus in China.As the stock incentive is a way of long-term incentive mechanism,the effect on stock incentive should be measured based on the increase in the financial performance.This article uses an empirical analysis to study the effect on the stock incentive,exclusive of industry factor,and indicates that effect on stock incentive appears unconspicuous in long-term period in China.However,the company in transportation industry seems more effective. |
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