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上市公司股权激励的契约要素设计 被引量:2

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摘要 从股权激励契约要素研究的现状出发,基于契约结构视角,以229家上市公司为样本,对我国股权激励方案设计进行描述性统计分析,总结出现有股权激励契约要素设计的特征及存在的问题,最后对建立有效的股权激励契约结构提出了建设意见。
作者 董丽娟
机构地区 南京邮电大学
出处 《经济研究导刊》 2013年第5期89-90,共2页 Economic Research Guide
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