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会计盈余的时效性是业绩评价中重要的会计信息质量特征。本文研究发现我国上市公司整体上薪酬-业绩敏感性较少受到盈余时效性特征的影响,企业的成长性对会计盈余的时效性作用于薪酬-业绩敏感性的程度产生显著的正向影响,这些影响在国有企业和民营企业存在差异。启示是提高证券市场的效率性,能够更好发挥证券市场调节企业激励机制的内在功能,实现证券市场资源配置机制与企业激励机制的良性互动。
Abstract：Timeliness is an important quality character of accounting earnings.The investigation focuses on the effect of earnings timeliness on pay-performance sensitivity in Chinese listed companies.We find earnings timeliness has insignificant effects on pay-performance sensitivity and the growth of companies enhances the effects significantly.These phenomena are different in state-owned enterprises and private enterprises.The efficiency of capital market can help improving the mutualism between wealth-allocation mechanism and incentive mechanism.
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基本信息:
DOI：10.14134/j.cnki.cn33-1336/f.2006.06.014
中图分类号:F275
引用信息:
[1]毕晓方.盈余时效性对会计业绩薪酬契约有用性的影响[J].商业经济与管理,2006(06):75-79.DOI:10.14134/j.cnki.cn33-1336/f.2006.06.014.
基金信息:
国家自然科学基金项目资助(70472051)
2006-06-15
2006-06-15