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首页> 外文会议>2012 Third International Conference on Digital Manufacturing and Automation >Accounting Stability, Ownership Characteristics and the Effectiveness of Compensation Contract -- Empirical Study of 2007-2010 China Listed Companies
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Accounting Stability, Ownership Characteristics and the Effectiveness of Compensation Contract -- Empirical Study of 2007-2010 China Listed Companies

机译：会计稳定性，所有权特征与补偿合同效力-2007-2010年中国上市公司的实证研究。

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摘要

This paper studies the relationship between accounting stability and salary contract based on the contract theory. Our study shows that improvement in accounting conservatism increases the sensitivity of managers' salary to return on accounting and also is correlated to market performance of the stock price. The sensitivity of management salary to return on accounting in state-owned enterprises increases with the strengthening of accounting stability , but the salary scheme is not related to share price; in non-state-owned enterprises, management salary is not linked to return on accounting, but is affected by the variance of share prices.
机译：本文基于合同理论研究会计稳定性与薪酬合同之间的关系。我们的研究表明，会计稳健性的提高提高了经理人员薪资对会计收益的敏感性，并且还与股票价格的市场表现相关。国有企业管理人员薪酬对会计报酬的敏感性随着会计稳定性的增强而增加，但薪酬方案与股价无关。在非国有企业中，管理薪金与会计收益没有关系，但是受股价变化的影响。

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