Dissertation > Excellent graduate degree dissertation topics show

An Empirical Study on Incentive to Managers and Companies’ Performance Based on Earnings Management

Author: ZhaoZuo
Tutor: JiangJianHua
School: Nanjing University of Finance and Economics
Course: Finance
Keywords: Listed Company Incentive to Managers Earnings Management Company Performanc
CLC: F272;F224
Type: Master's thesis
Year: 2011
Downloads: 67
Quote: 0
Read: Download Dissertation

Abstract


The mechanism of incentive to the managers is carried out relatively late in the listed companies in our country and the effect is not notable early. But later, as the market efficiency and the system being perfect, the effect increased. As the method to solve the problem of agency, the mechanism of incentive is favorable for the long-term development of the listed companies. However, owing to the asymmetry phenomenon of information existing, the managers will maximize their own profit by earnings management, which will make the effect of the incentive reduced.Earnings management is a behavior that managers process the earnings flexibly based on the accounting postulates in order to maximize their own interests. So, it’s valuable to study the relationship between the incentive to managers and the performance of the corporate in the listed companies. On the bases of the theory, this paper uses 2778 data from 2006 to 2009 to do an empirical research, The analysis reveals that:1、The level of managers’salary and shareholding has the positive effect to the company’s performance. The incentive to managers is useful.2、Incentive to managers stimulate managers on earnings management, the higher level of managers’salary and shareholding, the higher level of earnings management .3、There exists a negative correlation between earnings management and the company’s performance. As a method to maximize self-interest, earnings management has a harm to the company’s performance.The method of the incentive is divided into two parts: the salary and the shareholding. This paper researches the two method and compare which has the bigger impact to the earnings management and company’s performance, and conclude that: As a method of incentive to the managers, salary incentive is more advantageous to the development of the company.Finally, this paper summarizes the conclusion. According to the results of the study and current situation, this paper takes effective measures to carry out the mechanism of incentive to the managers, reduce the earnings management and improve the performance of the company.

Related Dissertations

  1. Research on Influence of Internal Control Audit on Audit Fee,F239.4
  2. Sustainable development concept under China 's real estate listed companies earnings quality empirical research,F224
  3. Accounting acquisitions alienation rent-seeking research,F271
  4. Effect of Non-tradable Share Reform on Chinese Stock Market,F832.51
  5. The Correlation Study on Stock Ownership Structure and Operational Performance of China’s Listed Companies,F276.6;F224
  6. Financial Risk Analysis and Control of Modern Investment Corporation,F275
  7. The Study of the Private Listed Companies in Jiangsu Province on Internal Factors of Corporate Governance Performance,F224
  8. An Empirical Research on the Effect of CSR to Financial Performance,F270
  9. The Correlational Study of between Characteristic of Corporate Governance Structure and Earnings Management of Gem Listed Companies,F275
  10. The Share-based Payment Standard, Earning Management and Internal Control Self-assessment,F224
  11. The Study of Earnings Management of Private List Company Based on the Contraction Motivation,F224
  12. Research on the Determinants of Capital Structure of China’s Military Industry Listed Company Based on Panel Data,F426.48
  13. An Empirical Research on the Correlation between Corporate Governance Structure of Listed Companies and Earnings Management,F276.6
  14. Research on Relationship of Shareholder Structure and Corporate Performance of Small and Medium Private Listed Companies,F276.6
  15. Research on Earnings Management in Chinese Listed Companies Influenced by New Accounting Standards,F275
  16. The earnings management losses of listed companies in China empirical research,F275
  17. An Empirical Study on the Performance of M & A of Chinese Listed Companies,F272
  18. Research on Earnings Management of Listed Companies under Special Treatment in China,F275
  19. Control Right Transfer on Corporate Performance,F224
  20. Empirical Study for Assets Impairment of Listed Companies,F275
  21. A Study on Relationship between Ownership Structure and Earning Management in Chinese Listed Companies,F275

CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
© 2012 www.DissertationTopic.Net  Mobile