高管薪酬激励、企业数字化转型与真实盈余管理
Executive Compensation Incentives, Corporate Digital Transformation, and Real Earnings Management
摘要: 本文以2010~2020年我国全部A股上市公司为样本，考察了企业数字化转型在高管薪酬激励对企业真实盈余的影响中发挥的作用。研究结果表明，高管薪酬激励会抑制企业的真实盈余管理行为，并且数字化转型在高管薪酬激励抑制企业真实盈余管理中起到了中介的作用。具体地说，对高管进行薪酬激励会促进企业的数字化转型水平，进而抑制企业的真实盈余管理行为。这一研究结论对于企业如何促进数字化转型、提高盈余质量具有指导意义。
Abstract: This paper examines the role of corporate digital transformation in the impact of executive com-pensation incentives on real earnings management, using a sample of all A-share listed companies in China from 2010 to 2020. The finding shows that executive compensation incentives inhibit firms’ real earnings management and that digital transformation plays a mediating role in executive compensation incentives inhibiting firms’ real earnings management. In detail, compensation in-centives for executives promote the level of digital transformation in firms, which in turn inhibits firms’ real earnings management behavior. This finding has contributions for how firms can pro-mote digital transformation and improve the quality of their earnings.
文章引用：韩薇薇. 高管薪酬激励、企业数字化转型与真实盈余管理[J]. 应用数学进展, 2022, 11(7): 4355-4362. https://doi.org/10.12677/AAM.2022.117461

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