论文部分内容阅读
我国新企业会计准则中公允价值的引入使财务报表结构发生了变化,公允价值变动损益被纳入了利润表。在现行公司治理中,公司业绩普遍被用来作为管理层努力程度和管理能力的代理变量,公允价值引入后成为了企业业绩的一个重要组成部分,其划分标准和交易时机的选择与管理层的努力程度息息相关,这为作为会计政策选择主体的管理人员进行利润操纵从而提高自身薪酬提供了可乘之机。本文以我国2010年~2012年持有公允价值变动的中小板上市公司为研究样本,考察公价值计量对高管薪酬的影响。
The introduction of fair value in China’s new accounting standards has changed the structure of the financial statements, and the changes in fair value gains and losses have been included in the income statement. In the current corporate governance, corporate performance is generally used as a proxy for management’s efforts and management capabilities. After the introduction of fair value, corporate performance has become an important part of the performance of its corporate performance criteria and the selection of the timing and management The degree of effort is closely linked, which provides an opportunity for managers who are the subject of choice of accounting policies to make profits and improve their own salaries. This article takes the listed small and medium-sized listed companies that held fair value changes in our country from 2010 to 2012 as a sample to examine the impact of public value measurement on executive compensation.