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- W2393027312 abstract "Taking the listed companies which initially disclose stock option incentive plan from January 1st,2006 to July 30th,2008 as study subject and using paired T-tests and logistic regression,this paper analyzes the factors affecting earning manipulation of executives.The results that stock dividends and common reserves capitalizing is chosen by executives as the means of manipulations and the proportion of executives over the total personnel receiving equity incentives,Z-index and the growth rate of stock prices indicate are the most important factors affecting the stock dividends and common reserves capitalizing.The big share holders with strong control status can restrain executives' manipulation to some extent.The growth rate of stock prices is the most important factor affecting intensity of stock dividend and common reserves capitalizing,which reveales that the companies implementing stock options tends to lower exercise price of stock options by raising intensity of stock dividend and common reserves capitalizing,so that the values of stock options are indirectly raised up via Imaginary Price in the market." @default.
- W2393027312 created "2016-06-24" @default.
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- W2393027312 date "2009-01-01" @default.
- W2393027312 modified "2023-09-23" @default.
- W2393027312 title "Equity Incentive of Listed Companies,Earning Manipulation and Stock Dividends and Common Reserves Capitalizing" @default.
- W2393027312 hasPublicationYear "2009" @default.
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