| 经理股票期权与会计信息失真 |
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| 引用本文： | 廖小菲,冯俊文. 经理股票期权与会计信息失真[J]. 财会通讯, 2005, 0(9) |
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| 作者姓名： | 廖小菲 冯俊文 |
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| 作者单位： | 南京理工大学经济管理学院 江苏南京210094(廖小菲)，南京理工大学经济管理学院 江苏南京210094(冯俊文) |
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| 摘 要： | 本文分析了经理股票期权的激励原理,对它的理论假设提出了质疑,从而揭示了这一激励机制产生偏差的根本原因,并从本源上探寻了经理股票期权与会计信息失真的联系。
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| 关 键 词： | 经理股票期权 激励机制 会计信息失真 |
Executive Stock Option and Distorted Accounting Information |
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| Liao Xiaofei Feng Junwen. Executive Stock Option and Distorted Accounting Information[J]. Communication of Finance and Accounting, 2005, 0(9) |
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| Authors: | Liao Xiaofei Feng Junwen |
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| Abstract: | This article analyzes in-depth the inspiration mechanism of executives tock option and questions on the theoretical estimation and narrates the original reason for failure of the inspiration mechanism. It also seeks for the relation between executive stock option and distorting of accounting information. |
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| Keywords: | Executive stock option Inspiration mechanism Distorting of accounting information |
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