报酬契约
- 网络compensation contract;incentive contract
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基于代理人过度自信的报酬契约设计研究
Research on Compensation Contract Design Based on the Agent 's Overconfidence
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有效的报酬契约才能产生强大的激励效应,促进公司业绩的提升。
Only efficient compensation contract could produce great incentive and promote corporation performance .
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企业经营者报酬契约设计与激励强度分析
Analyses on Design of Payment Contract and Encouraging Intension of Managers
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基于风险偏好的报酬契约与预算松弛研究
The Effects of Risk Preference and Compensation Contract on Budgetary Slack
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企业经理人报酬契约的嵌入性结构分析
The Analysis of Embedded Structure of the Business Manager 's Payment Contract
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业绩的隐性激励与经理报酬契约的改进
Implicit Incentives of Accomplishment and Improve Reward Contract of Manager
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基于相对业绩比较的报酬契约与代理成本分析
Reward contract and agency costs on comparative performance information
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会计行为操控与报酬契约运行
The Control of the Accounting Behavior and the Operation of the Compensatory Contract
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防止对称信息合谋的报酬契约研究
Research on compensation contract for collusion-proof in symmetric information
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声誉效应与经理报酬契约的关系研究
Reputation Effect and Contract of Manager ′ s Reward
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管理者报酬契约中的业绩评价及其噪音研究
Study on the Performance Evaluation and Its Noise of the Managerial Compensation Contract
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报酬契约与内生性会计行为异化
Compensation Contract and Intrinsic Alienation of Accounting Behavior
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因此,经理报酬契约的设计无疑具有非常重要的意义。
So , the design of management compensation contract undoubtedly has a very important meaning .
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经理报酬契约的设计合理与否影响到经理人员工作的努力程度。
Whether the design of management compensation contract is reasonable influences the diligence degree that management works .
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最后,对审计机制进行了分析,指出了概率性审计机制能够显著地改进经营者的最优报酬契约。
Finally , it points out that probability auditing mechanism can improve significantly manager 's optimal reward contract .
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论文还基于有限执行的假设,扩展了代理人逆向选择模型,并运用扩展模型改进了最优报酬契约。
Fifth , it improves the optimal reward contract by using expanded model on the hypothesis of limited enforcement ;
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诱致性盈余管理与报酬契约负相关,与企业规模和收费限制不相关。
Inducing earnings management has negative correlation with reward deed and has no correlations with firm size and price limitation .
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比如:管理层报酬契约动机、资本市场融资动机、政治成本动机、经理人市场动机等。
For instance , management reward , financing in capital market , political cost , manager market and so on .
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评价得好不好?有效的报酬契约是企业所有者激励经营者努力工作的最佳动力。
Is the evaluation effective ? The effective reward contract is the best motivity that the owners encourage the managers .
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公允价值会计对企业投资行为异化和管理报酬契约设计的影响研究
Research on the Effect of Fair Value Accounting on Corporation Investment Behavior Alienation and the Design of Managers ' Incentive Contract
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本文运用违约保证金条款改进了代理人事前报酬契约;
We use a clause of security deposit against the agent breaking the contract and improve the antecedent contracting of optimal reward .
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结果发现:自愿性会计政策变更与报酬契约负相关,与所得税负相关,其余变量均无显著影响。
Our research results include that the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax .
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经营者的努力水平不仅来自于显性报酬契约的激励,还来自于两种隐性激励&声誉效应和棘轮效应的影响。
The manager 's effort comes from the explicit incentive and two implicit incentives ( the reputation effect and ratchet effect ) .
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这三大假说对应的契约关系分别为报酬契约、债务契约和政治成本,文章分别从这三个方面进行了论述。
Three contract relations reward contract , debt contract and political cost related to the three famous hypotheses , are addressed in this article .
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在双边道德风险模型下,研究供应链合作产品开发中报酬契约的设计。
Within the framework of double moral hazard , the design of compensatory contract for collaborative product development in supply chain has been studied .
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激励、监控与报酬契约直接影响着企业的经营业绩,但在信息不对称下,它们的关系非常复杂。
Incentive , monitoring and compensation contracts directly affect performance of enterprises , but they have very complex interactions under the circumstance of asymmetric information .
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在报酬契约设计中,同时考虑了供应商努力的动机以及制造商自身努力的动机。
When designing the compensatory contract , the incentive of supplier 's effort and the incentive of manufacture 's own effort are taken into consideration .
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同时,完善公司治理结构和内外部监督机制、监督环境,为经理人报酬契约的正常履行和实现提供重要保证。
And what 's more , the improvement of corporate internal and external supervisory mechanisms is important to the implement and realization of executive compensation contract .
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所以,应该把客观存在的公平偏好引入标准的报酬契约设计框架,设计基于公平偏好的最优报酬契约,以提高契约理论的实践指导能力。
Therefore , it is necessary to introduce fairness preference into the standard frame of contract design in order to enhance the power to direct practice .
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本文以民营上市公司为对象,研究报酬契约与债务契约对盈余管理行为的影响。
The paper studies the effect of compliment contraction and debt contraction on earnings management based on the data from the report of Private List Company .