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基于盈余管理视角的股权激励文献回顾 被引量:1

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摘要 近年来,越来越多的上市公司推行了股权激励机制,很多学者对股权激励与高管盈余管理行为进行了深入的研究.文章从管理层对股权激励形式的选择、股权激励契约结构和股权激励程度等方面对前人的研究结果进行了梳理.
作者 胡光华
机构地区 安徽财经大学
出处 《赤峰学院学报(自然科学版)》 2013年第22期91-93,共3页 Journal of Chifeng University(Natural Science Edition)
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