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

DOI

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.

Copyright

© 2013, 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  - 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  - Proceedings of the 2nd International Conference on Science and Social Research (ICSSR 2013)
PB  - Atlantis Press
SP  - 5
EP  - 9
SN  - 1951-6851
UR  - https://doi.org/10.2991/icssr-13.2013.2
DO  - 10.2991/icssr-13.2013.2
ID  - Wang2013/07
ER  -