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2014•Journal of South China University of TechnologyRequires access

Relationship Study of Executive Compensation and Earnings Management:Empirical Evidence from Listed Companies in China

LI Jian-yin

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Abstract

This paper selects the 2008- 2010 China A-share listed companies as the study sample,handling accruals as a proxy variable of the extent of earnings management.It examines the relationship between executives annual salary and earnings management,the managerial ownership and earnings management,and the both respectively and earnings management.The empirical results show that short-term annual salary can contribute to earnings management,and managerial ownership can inhibit earnings management,but the mix of them can inhibit the earnings management behavior.

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What this paper is about

This paper selects the 2008- 2010 China A-share listed companies as the study sample,handling accruals as a proxy variable of the extent of earnings management.It examines the relationship between executives annual salary and earnings management,the managerial ownership and earnings management,and the both respectively and earnings management.The empirical results show that short-term annual salary can contribute to earnings management,and managerial ownership can inhibit earnings management,but the mix of them can inhibit the earnings management behavior.

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Available abstract

This paper selects the 2008- 2010 China A-share listed companies as the study sample,handling accruals as a proxy variable of the extent of earnings management.It examines the relationship between executives annual salary and earnings management,the managerial ownership and earnings management,and the both respectively and earnings management.The empirical results show that short-term annual salary can contribute to earnings management,and managerial ownership can inhibit earnings management,but the mix of them can inhibit the earnings management behavior.

Key concepts: Earnings management, Accrual, Salary, Business, Proxy (statistics), China, Accounting, Earnings response coefficient

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