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Study on the Relevance Between Top Executive Compensation and Earning Management of Chinese Listed Companies

Author: WuZuo
Tutor: LiZuo
School: Wuhan University of Science and Technology
Course: Accounting
Keywords: Listed companies Management compensation Earnings management
CLC: F276.6;F224
Type: Master's thesis
Year: 2011
Downloads: 210
Quote: 0
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Abstract


In recent years, with the rapid development of Chinese market economy and the stock mar-ket ,issued on earnings management of the listed companies have been paid more and more at-tention to by investors ,creditors and all the other benefit relevant groups. The companies, share-holders always decide weather the company is earning or lost by financial information and then decide the executives, rewards or lost ,therefore, the management has the motivation to do earn-ings management .From this viewpoint ,the paper analyzed the relationship between the man-agement compensation and earnings management. This article will have certain theoretical meaning and realistic significance in improving the management compensation system, regulat-ing listed companies’ earnings management behavior and enhancing the quality of the public companies, accounting information.The article is divided into five chapters altogether.The first chapter is the introduction. The background as well as the writing significance is discussed .After the literature collected and a comprehensive review given, the framework, main content and research methods are put forward.The second chapter is the theories foundation of the management compensation and earn-ings management.The third chapter makes a brief analysis on the current situation of the compensation and earnings management of domestic listed companies, especially on the motivation and methods of the listed companies, earnings management.The fourth chapter is the empirical research part which discusses the management compen-sation and earnings management. The paper selects 1358 listed companies in 2009 as the re-search sample data, and then chooses the related variables of executive pay and earnings man-agement to construct the multiple regression model, using statistical software SPSS17.0 for em-pirical research .The result of the empirical test proves that executive compensation had signifi-cant positive correlation with earnings management, shows that there is strong incentive for ex-ecutives to do earnings management to increase personal income.The fifth chapter summarizes the weakness of the study, and presented the relevant coun-termeasures and prospects for the future research.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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