报酬契约

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

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 .

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

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

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

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

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

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

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

声誉效应与经理报酬契约的关系研究

Reputation Effect and Contract of Manager ′ s Reward

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

报酬契约与内生性会计行为异化

Compensation Contract and Intrinsic Alienation of Accounting Behavior

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 .

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 .

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 .

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 ;

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 .

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 .

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 .

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

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 .

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 .

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 ) .

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 .

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 .

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 .

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 .

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 .

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 .

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 .