Proceedings of the 3d International Conference on Applied Social Science Research

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

Authors
Yong-chen Li, Fang Li, Xiang-bao Ding
Corresponding Author
Yong-chen Li
Available Online August 2016.
DOI
https://doi.org/10.2991/icassr-15.2016.141How to use a DOI?
Keywords
Equity incentives, Reliability of accounting information, control of earnings, Electric power enterprise
Abstract
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.
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Proceedings
3d International Conference on Applied Social Science Research (ICASSR 2015)
Part of series
Advances in Intelligent Systems Research
Publication Date
August 2016
ISBN
978-94-6252-148-3
DOI
https://doi.org/10.2991/icassr-15.2016.141How to use a DOI?
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
UR  - https://doi.org/10.2991/icassr-15.2016.141
DO  - https://doi.org/10.2991/icassr-15.2016.141
ID  - Li2016/08
ER  -