Research On The Influence Of Equity Incentive On Earnings Management

From the perspective of the development process of China's equity incentive,it originally originated in the 1990 s,but it was not until the formulation and implementation of "equity incentive implementation method" in the 21 st century that China's equity incentive mechanism was popularized and applied in China's market.From the point of its role,on the one hand,the implementation of equity incentive can make managers' goals are consistent with the owner,motivate managers in the process of the company's business to more long term view on the development prospects of the company,and reduce the short-term behavior,but on the other hand,the implementation of equity incentive has strengthened the managers to obtain the equity incentives and earnings management motivation,so as to make the long-term development of the enterprise.In this regard,this paper conducted a series of studies on the influence of equity incentive on the earnings management degree of enterprises in the benchmark year and assessment year,aiming to reveal some disadvantages of equity incentive and put forward relevant Suggestions.Therefore,this article selects 2009-2017 a-share listed companies as the research object,with accrued earnings management and real earnings management measures is analyzed on the basis of the financial control level,to our country from 2010 to 2016 is released to group company of equity incentive plan and verify whether the earnings management vary,at the same time,this paper also set up the equity incentive intensity is variable,the existing equity incentive plan incentive intensity and the degree of earnings management in the relationship between the analysis with the instructions.After analysis found that,in the a-share listed companies in our country,the implementation of equity incentive plan would lead to company management in the base year managers down the phenomenon of surplus,and in the assessment of annual,some managers are upward earnings management phenomenon,at the same time,the stronger the equity incentive intensity,the degree of earnings management company will also strengthen.Illustrates the equity incentive indeed induce earnings management company management,and for request to reduce the inspection results of exercise,the purpose of the company's management will be down by accrued earnings management of earnings management,and in the evaluation period,due to want to achieve the purpose of evaluation target,the company's management will use a real earnings management management upward earnings management.