The Structure of Executive Compensation,the Choice of Accounting Policies and the Value of Corporation

摘要：

　　In this paper, the new standards division of listed corporation financial assets of the accounting policy choice as an opportunity makes an empirical study of the relationship between executive compensation structure and firm value.This paper selects the number of 2819 listed corporation annual report as full samples which were during the time of period from 2007 to 2011 , and this was the basic situation of the structure of executive compensation, financial assets and the value of the company to the sample firms being a descriptive statistical analysis.Through multiple regression analysis, the significant correlation between executive compensation structure, the choice of accounting policy and the company value, and on the basis of intermediary effect on the choice of accounting policy are analyzed, leading to the accounting policy choice in compensation and corporate executives value share the intermediary effect with each other.

关键词： Executive compensation structure Financial assets Corporate value Intermediary effect

作者: Wang Xing Wu Fengping Wang Quen

作者单位: Business Administration Faculty of Hohai University,Changzhou,Jiangsu Province,China 213022

会议类型: 国际会议

会议名称: 2013 2nd International Conference on Science and Social Research (2013年第二届科学与社会研究国际会议)(ICSSR2013)

会议地点: 北京

会议语种:英文

页码: 5-9

在线出版日期: 2013-07-13（万方平台首次上网日期，不代表论文的发表时间）