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目 录
0. 引言·······························································································1
0.1 研究背景················································································1
0.2 研究目的及意义·······································································2
0.3 写作思路及研究方法·································································2
0.3.1 写作思路···········································································2
0.3.2 研究方法···········································································3
0.4 论文框架················································································3
1. 文献回顾·························································································5
1.1 股票期权激励的研究文献综述·····················································5
1.1.1 股票期权激励与企业代理问题的关系 ······································5
1.1.2 股票期权激励与企业业绩的关系 ············································5
1.1.3 股票期权激励与企业投资的关系 ············································6
1.1.4 股权激励的影响因素····························································7
1.2 关于上市公司股票期权激励中盈余管理动机的研究··························7
1.2.1 股票期权与盈余管理之间不存在关系 ······································7
1.2.2 股票期权激励能抑制盈余管理················································7
1.2.3 股票期权激励会诱发盈余管理················································8
1.3 研究文献评述··········································································9
2. 股票期权激励与盈余管理的理论分析···················································11
2.1 股票期权激励理论概述····························································11
2.1.1 股权激励的定义及模式·······················································11
2.1.2 股票期权激励的涵义··························································12
2.1.3 股票期权激励的原理···························
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