Research on the Influence of Equity Incentive to the Reliability of Accounting Information in Energy Industry—— Based on Panel Data of Fifty-one Listing Companies
- Yong-chen Li, Fang Li, Xiang-bao Ding
- Corresponding Author
- Yong-chen Li
Available Online August 2016.
- https://doi.org/10.2991/icassr-15.2016.141How to use a DOI?
- Equity incentives, Reliability of accounting information, control of earnings, Electric power enterprise
- In recent years, equity incentive have appeared some problems such as that earnings fail to offset incentive costs in its process of rapid development. Panel data from 2010 to 2014 of 48 listing enterprises in Chinese energy industry was chosen in this paper, and used to research the influence of equity incentive to the reliability of accounting information, which was based on earnings management and choice behavior theory. And the result tells that, when carrying out equity incentives, measures are taken by executives under the guidance of self-interested behavior, and this lowers the reliability levels of accounting information.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Yong-chen Li AU - Fang Li AU - Xiang-bao Ding PY - 2016/08 DA - 2016/08 TI - Research on the Influence of Equity Incentive to the Reliability of Accounting Information in Energy Industry—— Based on Panel Data of Fifty-one Listing Companies BT - 3d International Conference on Applied Social Science Research (ICASSR 2015) PB - Atlantis Press SN - 1951-6851 UR - https://doi.org/10.2991/icassr-15.2016.141 DO - https://doi.org/10.2991/icassr-15.2016.141 ID - Li2016/08 ER -