Proceedings of the 2nd International Conference on Science and Social Research (ICSSR 2013)

The Structure of Executive Compensation, the Choice of Accounting Policies and the Value of Corporation

Authors
Xing Wang, Fengping Wu, Quen Wang
Corresponding Author
Xing Wang
Available Online July 2013.
DOI
https://doi.org/10.2991/icssr-13.2013.2How to use a DOI?
Keywords
Executive compensation structure; Financial assets; Corporate value; Intermediary effect
Abstract
In this paper, the new standards division of listed corporation financial assets of the accounting policy choice as an opportunity makes an empirical study of the relationship between executive compensation structure and firm value. This paper selects the number of 2819 listed corporation annual report as full samples which were during the time of period from 2007 to 2011, and this was the basic situation of the structure of executive compensation, financial assets and the value of the company to the sample firms being a descriptive statistical analysis. Through multiple regression analysis, the significant correlation between executive compensation structure, the choice of accounting policy and the company value, and on the basis of intermediary effect on the choice of accounting policy are analyzed, leading to the accounting policy choice in compensation and corporate executives value share the intermediary effect with each other.
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Proceedings
2nd International Conference on Science and Social Research (ICSSR 2013)
Part of series
Advances in Intelligent Systems Research
Publication Date
July 2013
ISBN
978-90-78677-75-8
ISSN
1951-6851
DOI
https://doi.org/10.2991/icssr-13.2013.2How 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  - Xing Wang
AU  - Fengping Wu
AU  - Quen Wang
PY  - 2013/07
DA  - 2013/07
TI  - The Structure of Executive Compensation, the Choice of Accounting Policies and the Value of Corporation
BT  - 2nd International Conference on Science and Social Research (ICSSR 2013)
PB  - Atlantis Press
SN  - 1951-6851
UR  - https://doi.org/10.2991/icssr-13.2013.2
DO  - https://doi.org/10.2991/icssr-13.2013.2
ID  - Wang2013/07
ER  -