股權性質、高管薪酬差距與盈余管理.pdf

1、分類號UD‘C埸H1大譬YANGZHOUUNIVERSITY學號密級碩士學位論文(全日制學術學位)股權性質、高管薪酬差距與盈余管理指導教師姓名：申請學位級別：論文提交日期：學位授予單位：楊娜答辯委員會主席：奎!量邀論文答辯日期：學位授予日期：2017年06月2017052720170619AbstractWiththefurtherseparationofownershipandmanagementrightsandtheexisten

2、ceofinsidercontrol，salarycontractsystemhasarousedwidespreadconcerninthecommunitywhichisasystemtoeasetheissueofprincipalagentThesalarycontracthasalwaysbeenregardedasamethodofcorporategovernancetoeffectivelyalleviatetheiss

3、ueofprincipalagentissues，thatis，bypayingsalarytomotivateexecutivesinordertostrivetoenhancethecompany’Sperformance，SOthatthegoalofexecutivesandtheownerstendtobeconsistentWiththeexposureofmillionsofannualsalaryfromGuotaiJu

4、nan，andtenmillionannualsalaryfromPinganandDeloiRereleasedChina’SAsharesoflistedcompaniesexecutivecompensationsurveyreport，thathavetriggeredapublicdebateonthedistributionofpayThetheoryofequityarguesthatthemembersoftheorga

5、nizationwillcomparetheresultsofthefinaldistributionaftertheirremuneration。andtheresultsofthecomparisonwillaffecttheenthusiasmoftheirfutureworkThiscomparisonincludesnotonlythecomparisonwithintheorganizationbutalsothecompa

6、risonofexternalcounterpartsTheexecutiveswillcomparetheirownremunerationwithtilesameleveIofcolleaguesandthesameindustrialexecutives，inordertoevaluatethefairoftheirsalaryRecentstudieshaveshownthatremunerationcontractsaredi

7、fficulttoplaybecauseoftheimpm’fectionsofmodernenterprisesystemsandtileexistenceofinternalcontrols，andmayleadtoaseriesofmoralriskssuchasmanipulatinginformationreleases，over—implementingearnings11“l(fā)anagement，andmisuseoffin

8、anceDecision—makingpowerandotheractsThisarticleisbasedonthetheoryofequitystudiedthesalarygapbetweeninternalandexternalexecutivesonearningsmanagement，andconsideringtheinfluenceofsalarygapbetweeninternalandexternalexecutiv

9、esonearningsmanagementofdifferentownershippropertywillbedifferentTheresearchconclusionsofthispaperhavesometheoreticalandpracticalsignificanceforthedevelopmentofexecutivecompensationoflistedcompaniesandthesuppressionofear

10、ningsmanagementbehaviorThispaperadoptsthemethodofqualitativeresearchandquantitativeresearchTheresearchideasofthispaperareasfollows：firstly，onthebasisofcombingtherelevantliteratureathomeandabroad，aswellaSthedefinitionofre

11、levantconceptsandtheoreticalanalysis，thanproposetheresearchhypothesis。Then，fromChina。S2012—2014ShanghaiandShenzhenAsharesoflistedcompaniesassamples，constructthemodeltotheexecutiveinternalsalarygapandtheexecutiveexternals