Education, Science, Technology, Innovation and Life
Open Access
Sign In

The Relationship between Equity Incentive and Earnings Management in Big Data Era

Download as PDF

DOI: 10.23977/ferm.2021.040506 | Downloads: 29 | Views: 970

Author(s)

Han-Yi Cai 1,2

Affiliation(s)

1 Xiamen Port Group Shihushan Terminal CO.,LTD, Xiamen, Fujian 361000,China
2 Graduate School, Jose Rizal University, 80 Shaw Blvd, Mandaluyong, 1552 Metro Manila, Philippines

Corresponding Author

Han-Yi Cai

ABSTRACT

For the operation and development of an enterprise, its management methods and means need to be constantly improved with the development of the times, so as to improve the company management system. Equity incentive and earnings management have become the main means of corporate governance. In fact, equity incentive is to encourage the operators to manage and operate the company better by giving them some equity as rewards and sharing the risks of stocks. The operation and development of enterprises need to constantly improve the management mode and mode according to the development of the times, so as to improve the company's management system, promote the improvement of the company's economic benefits and the company's long-term development. Starting from the choice of incentive mode, this paper discusses the influence of listed companies choosing different incentive modes on earnings management and corporate performance in the era of big data, which not only deepens the current research on equity incentive, but also helps to put forward feasible suggestions for listed companies to choose which incentive mode.

KEYWORDS

Equity incentive, Earnings management, Company performance, Big data

CITE THIS PAPER

Han-Yi Cai. The Relationship between Equity Incentive and Earnings Management in Big Data Era. Financial Engineering and Risk Management (2021) 4: 50-55. DOI: http://dx.doi.org/10.23977/ferm.2021.040506.

REFERENCES

[1] Haddadou, N., Rachedi, A., Ghamri-Doudane, Y. (2015) A Job Market Signaling Scheme for Incentive and Trust Management in Vehicular Ad Hoc Networks. IEEE Transactions on Vehicular Technology, vol. 64, no. 8, pp. 3657-3674.
[2] Wolde, B., Lal, P., Gan, J., et al. (2016) Determinants of enrollment in public incentive programs for forest management and their effect on future programs for woody bioenergy: evidence from Virginia and Texas. Canadian Journal of Forest Research, vol. 46, no. 6, pp. 775-782.
[3] Fu, L.Y. (2019) An Empirical Study on Stock Incentives and Earnings Management of Manufacturing Enterprises. China Collective Economy, vol. 585, no. 1, pp. 83-84.
[4] Liu, Y.G., Sun, H.Q., Wang, Y. (2018) Stock Option Incentives, Exercise Performance Conditions and Real Earnings Management. Journal of Management Engineering, vol. 32, no. 2, pp. 128-136.
[5] Zhang, R.Y., Xu, F.J. (2019) Corporate Strategy, Executive Compensation Incentive and Earnings Management. Finance, vol. 9, no. 1, pp. 1-10.
[6] Yu, H., Xiong, T. (2015) An Empirical Study on the Impact of Equity Incentives on Corporate Earnings Management. Finance and Accounting Newsletter, vol. 3, no. 659, pp. 58-61.
[7] Li, L. (2016) An Empirical Study on the Relationship between Corporate Executive Equity Incentives and Earnings Management. Statistics and Decision, vol. 446, no. 2, pp. 161-164.
[8] Tao, M.Q. (2019) The empirical progress of managerial power, equity incentives and earnings management in listed companies in my country. Modern Enterprise, vol. 410, no. 11, pp. 19-20.
[9] Qi, D.L. (2017) Exploring the relationship between equity incentives and earnings management of listed companies. Rural Economy and Technology, no. 16, pp. 130-131.
[10] Li, X.Z. (2018) Equity Incentives, Earnings Management and Inefficient Investment. Cooperative Economy and Technology, vol. 577, no. 2, pp. 142-144.
[11] Xue, S.H. (2020) Research on the Impact of Equity Incentives on Earnings Management. Small and Medium Enterprises in China, vol. 291, no. 2, pp. 91-92.
[12] Wang, L.X., Zou, H.W. (2020) Deregulation of short-selling and earnings management based on R&D expenses. Research Management, vol. 296, no. 6, pp. 270-281.
[13] Jiang, Y.Z., Chen, H. (2015) Research on the Relationship between Equity Incentive Mechanism and Real Earnings Management of Listed Companies. Finance and Accounting Newsletter, vol. 668, no. 4, pp. 30-32.

Downloads: 14813
Visits: 316709

All published work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright © 2016 - 2031 Clausius Scientific Press Inc. All Rights Reserved.