| 中国上市公司股权激励绩效实证研究——基于《上市公司股权激励管理办法》实施后的经验数据 |
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| 引用本文： | 何凡.中国上市公司股权激励绩效实证研究——基于《上市公司股权激励管理办法》实施后的经验数据[J].四川教育学院学报,2010,26(11):58-61. |
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| 作者姓名： | 何凡 |
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| 作者单位： | 四川教育学院经济贸易管理系,成都611130; |
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| 摘 要： | 以《上市公司股权激励管理办法》实施以来首次宣布股权激励计划的中国沪深两市的上市公司为样本,对我国上市公司股权激励绩效的最新情况进行了实证分析。从会计绩效和股东财富绩效两个层面对我国上市公司的股权激励绩效的总体情况进行分析,并采用横向比较方法分析股权激励绩效与市场整体绩效的差异。研究结论为现阶段我国上市公司的股权激励实践提供了可资借鉴的依据。
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| 关 键 词： | 股权激励 股权激励绩效 公司治理 |
A Empirical Research on the Effect of Stock Incentive of Chinese Listed Companies |
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| HE Fan.A Empirical Research on the Effect of Stock Incentive of Chinese Listed Companies[J].Journal of Sichuan College of Education,2010,26(11):58-61. |
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| Authors: | HE Fan |
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| Institution: | HE Fan(Department of Economic and Trade Management,Sichuan College of Education,Chengdu 611130,China) |
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| Abstract: | The paper analyzes the effect of stock incentive of Chinese listed company based on the empirical data after the implemen-tation of ＂ Administrative Regulations on the Effect of Stock Incentive of Listed Companies＂ from the levels of accounting effect and the effect of stockholders＇ wealth.Furthermore,it analyzes the difference between the effect of stock incentive and the whole market effect by horizontal comparison.The conclusion of the research provides referential basis for the practice of the effect of stock incentive of our coun-try＇s current listed companies. |
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| Keywords: | stock incentive effect of stock incentive company treatment |
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