Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023)

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Equity Incentives, Audit Opinions, and Annual Report’s tone: An Analysis Based on Text Information

Authors
Peiya Hu1, *, Xiaoqian Huang1, Yiwen Xiang1
1College of Science and Technology, China Three Gorges University, Yichang, Hubei, 443002, China
*Corresponding author. Email: 2194359230@qq.com
Corresponding Author
Peiya Hu
Available Online 15 October 2023.
DOI
10.2991/978-94-6463-272-9_34How to use a DOI?
Keywords
Equity Incentives; Annual Report’s Tone; Audit Opinions
Abstract

This paper takes the listed companies in 2011-2021 as the initial sample to study the impact of equity incentive on the annual report’s tone, and uses the management expense rate and audit opinion as moderating variables to study the role of equity incentive in the annual report’s tone. Research has found that when companies implement a certain degree of equity incentives, the tone of their annual reports is more positive. Further research has found that the effect of equity incentives on the tone of annual reports is influenced by the management expense ratio and audit opinions. Combining the implementation of equity incentives for executives with the annual report information of the company helps to deeply explore the macro overview of the company's corporate behavior under the implementation of incentives for executives on its current and future development, providing a new perspective for understanding the decision-making and planning of listed companies.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
15 October 2023
ISBN
10.2991/978-94-6463-272-9_34
ISSN
2352-5428
DOI
10.2991/978-94-6463-272-9_34How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Peiya Hu
AU  - Xiaoqian Huang
AU  - Yiwen Xiang
PY  - 2023
DA  - 2023/10/15
TI  - Equity Incentives, Audit Opinions, and Annual Report’s tone: An Analysis Based on Text Information
BT  - Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023)
PB  - Atlantis Press
SP  - 303
EP  - 316
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-272-9_34
DO  - 10.2991/978-94-6463-272-9_34
ID  - Hu2023
ER  -