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摘要：从上世纪八十年代起，中外研究者们开始关注企业的盈余管理问题，展开了很多研究并得到了不少颇具开创性的成果。盈余管理主要包括应计盈余管理以及真实盈余管理两类。目前我国现有研究大部分都以前一类为核心开展。不过由于我国财会制度和监管在不断改进完善，应计盈余管理所受限制逐步增多，管理层则更多地开展真实盈余管理。同时，《上市公司股权激励管理办法（试行）》（2006年）颁行后，已有很多上市企业实施了这一机制。本研究主要分析了前人已有关于股权激励、真实盈余管理两个因素之间关系的课题研究的成果，并总结提出几个假设，随后利用2013年至2015年三年内我国A股上市的制造类企业中已经制定股权激励方案的336家企业样本数据展开实证研究，分析企业制定的激励方案对其真实活动盈余管理的影响，研究结果证明，对于企业真实盈余管理来说，股权激励的强度对其有正向影响，激励有效期对其有负向影响。30662
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毕业论文关键词：股权激励；真实盈余管理；管理层
The Influence of Executive Equity Incentive on Real Earnings Management
——An Empirical Study Based on Manufacturing Listed Companies
Abstract: Since the 1980s, domestic and foreign academic community is committed to the study of earnings management, and made a number of groundbreaking research results. Earnings management is pided into accrual earnings management and real earnings management. Most of the current domestic research is on the study of accrued earnings management. However, with the improvement of the accounting system and the strengthening of supervision, accrual earnings management is subject to more and more restrictions, management is more inclined to carry out real earnings management. At the same time, since 2006, "listed companies equity incentive management approach (Trial)" since the implementation of more and more listed companies began to introduce equity incentive program. In this paper, the research on the relationship between equity incentive and real earnings management is analyzed, and the hypothesis is put forward, and 336 listed companies with the implementation of equity incentive plan in China's A-share manufacturing industry from 2013 to 2015 are selected as the sample, This paper studies the influence of executive equity incentive on corporate real earnings management. The results show that the strength of equity incentive has a positive effect on real earnings management. The validity period of equity incentive scheme has negative influence on real earnings management.
Key words: Equity incentive；Real Earnings Management；Senior management；
目录
摘要 1
关键词 1
Abstract 1
Key words 1
一、引言 1
二、文献综述 2
（一）真实盈余管理的相关研究 2
1.真实盈余管理的定义 2
2.真实盈余管理的动机 3
（1）资本市场动机 3
（2）避税动机 3
（3）契约动机 3
（二）股权激励与真实盈余管理关系的相关研究 3
三、理论分析及研究假设 4
（一）股权激励程度与真实盈余管理 4
（二）股权激励有效期与真实盈余管理 4
四、研究设计 5
（一）样本选择和数据来源 5
（二）变量设计 5
1.被解释变量的度量 5
2.解释变量的度量 6
3.控制变量的度量 6
（三）模型设计 6