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税收负担、会计稳健性与薪酬业绩敏感度
Authors
周泽将
杜兴强
Publication date
25 October 2012
Publisher
Abstract
税收负担是会计稳健性产生的重要原因之一,稳健性的财务报告对于经理人薪酬契约制定、缓解委托代理问题发挥着重要作用(Watts,2003)。本文以2004到2008年间A股上市公司为研究样本,实证检验了税收负担对会计稳健性的影响、稳健性的会计盈余对薪酬业绩敏感度有何影响。研究结果表明,税收负担显著提高了会计稳健性,但按照盈利和亏损进行分组后研究发现,这一关系仅存在于盈利组中,而在亏损组中税收负担对会计稳健性无显著影响;进一步的经验证据显示,在盈利组中,由于受到会计稳健性的影响,薪酬业绩敏感度得以显著增强,而在亏损组中薪酬业绩敏感度则无显著影响
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Last time updated on 16/06/2016