An Empirical Study On The Quality Of Accounting Information Disclosure Of Chinese Companies By Executive Stock Incentives

In the last century,the equity incentive system started in American enterprises,and with the continuous improvement of the theory,the system has been fully developed in western countries.The development of this theory is relatively late in China.However,with the continuous development and improvement of the capital market,the equity incentive system has shown great advantages in the application process.Therefore,it has attracted the attention of many enterprises and has been applied to the actual operation.Although it brings some ideas to the development of enterprises,there are also many problems in the implementation process,such as whether the system is set reasonably and improve the quality of information disclosure of listed enterprises,there is a close relationship between more comprehensive and true financial information published in the society.Therefore,in order to have a more comprehensive understanding of the development level and financial situation of the enterprise,it is necessary to conduct analysis based on different perspectives.This paper mainly adopts normative research,empirical analysis and other methods to analyze the impact of equity incentive on the quality of accounting information disclosure from the perspective of managers' power.Research emphasis and the content,selection of a-share listed companies from 2013 to 2018 data,using Stata software of measurement are analyzed,and build the corresponding regression model,respectively,in view of the equity incentive on accounting information disclosure quality,managers of power between the equity incentive and the accounting information disclosure quality of regulation to empirical analysis.Therefore,it lays a foundation for the improvement of the quality of accounting information disclosure.On this basis,it proposes corresponding measures to promote the healthy and orderly development of the market and the improvement of resource utilization.The results show that there is a significant positive correlation between equityincentive and the quality of accounting information disclosure,that is,the improvement of equity incentive will promote the quality of information disclosure.Improve the structural power of managers and weaken the influence of equity incentive on the quality of accounting information disclosure;Improve the personal power of managers and strengthen the positive role of equity incentive on the quality of accounting information disclosure.The research conclusions of this paper further enrich the relevant theoretical research,improve the theory in the field of accounting information frequency,and have significant value for listed companies in making investment decisions,further improving the market and improving the efficiency of resource use.