Dissertation
Dissertation > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods

Research on Influencing Factors of Equity Incentive for Listed Companies of China

Author ZhangYanLin
Tutor XuanJie
School Yanshan University
Course Accounting
Keywords listed companies equity incentives influencing factors principal componentanalysis regression analysis
CLC F224
Type Master's thesis
Year 2012
Downloads 385
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The main purpose of this study is to study influence factors of equity incentives, onthe basis of the implementation of equity incentive of the the listed companies in China atpresent, and according to these influence factors and the existing problems, this paper putforward some improving suggestions. Aiming at the characters of subject, the paper usesboth the standardized research and the empirical approach, combining qualitative andquantitative analysis.Using a sample of the implementing equity incentive of Chinese listed companiesduring the2006-2010periods, this paper analyzes the influence of related factors onequity incentive level by SPSS18.0statistical software.First of all, this paper reviews the researches of equity incentive on the basis ofresearch achievements at home and abroad, and this paper formulize the related conceptsand theories of equity incentives.Second, the implementation of equity incentive in China are analyzed, and thedifferent points of the industry, the area, the company type, incentive scheme of the equityincentive implementation characteristics are summarized, and this paper puts forwardsome problems about the listed companies of equity incentive in China.Third, the paper put forward the influence factors of equity incentive level fromseveral angles, among these variables which the company performance is measured ascomprehensive performance indicators by the principal components analytic method, andthen through the building regression model and multiple variable linear regression method,and combined with SPSS statistical analysis software, the paper eventually got six impactfactor of equity incentive level, which are the operating expense ratio, effective assetutilization, and the share concentration ratio, cash liquidity, market competitiveness, andcomprehensive performance.Finally, according to the empirical results and the problems of equity incentives, thispaper tables some proposals to perfect the implementation of equity incentives.

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