股权激励机制下管理层盈余管理问题探讨——以三一重工为例.pdfVIP

Contents 1Preface．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 1．1 and ofresearch………………………………………………．1 Backgroundsignificance 1．1．1 ofresearch……………………………………………………………．1 Background 】【．1．2 ofresearch．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．2 Significance 】【．2 Literaturereview．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．2 1．2．1 incentivesare related、^，iⅡl Equity positively earningsmanagement…．2 1．2．2 incentivesare relatedwith Equity negatively earningsmanagement．．．．3 1．2．3 incentivesand isnonlinear Equity earningsmanagementrelationship．4 1．2．4Literature summary．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．5 1．3Researchandmethods……．…………．．……．…．…．…．…．…．……．……………．．…5 design 1．4Basicframeworkofthe paper．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．5 2Introductiontothe ofthe incentivesand theory equity earningsmanagement．．7 2．1The andclassificationofthe incentive……………………………．．7 meaning equity 2．1．1 incentive…．………．．…………．……．…．…．……．…………．…7 Meaningofequity 2．1．2Classification incentive………．…．．……．…．．……．……．…．…．…．．…．7 ofequity 2．2Thedefinitionandcauses ofearningsmanage