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

DOI

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.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  - Proceedings of the 3d International Conference on Applied Social Science Research
PB  - Atlantis Press
SP  - 505
EP  - 507
SN  - 1951-6851
UR  - https://doi.org/10.2991/icassr-15.2016.141
DO  - 10.2991/icassr-15.2016.141
ID  - Li2016/08
ER  -