| Popis: |
In recent years, equity incentive have appeared some problems such as that earnings fail to offset incentive costs in its process of rapid development. Panel data from 2010 to 2014 of 48 listing enterprises in Chinese energy industry was chosen in this paper, and used to research the influence of equity incentive to the reliability of accounting information, which was based on earnings management and choice behavior theory. And the result tells that, when carrying out equity incentives, measures are taken by executives under the guidance of self-interested behavior, and this lowers the reliability levels of accounting information. Index Terms - Equity incentives, Reliability of accounting information, control of earnings, Electric power enterprise |
