摘要
以2001—2018年软件上市公司为研究对象,从影响会计业绩的收入确认政策入手,探讨了业绩相关性对软件行业薪酬契约有用性的影响及其经济后果。研究发现:采用完工百分比法的公司其薪酬业绩敏感度更高,说明业绩相关性会影响高管薪酬契约中业绩指标的选择与运用;采用完工百分比法的公司其薪酬业绩敏感度越高,公司的创新能力也越突出,说明将业绩指标纳入高管薪酬契约有利于软件公司创新。
Taking software listed companies from 2001 to 2018 as the research objects,this paper starts from the revenue recognition policy that affects accounting performance to explore the impact of performance correlation on the usefulness of compensation contracts in software industry and its economic consequences.The findings show that the companies using the percentage-of-completion method have a higher sensitivity to remuneration performance,indicating that the performance correlation will affect the choice and use of performance indicators in executive compensation contracts,and that the companies using the percentage-of-completion method have a higher sensitivity to remuneration performance and also have an outstanding corporate innovation ability,indicating that incorporating the performance indicators into the executive compensation contracts is conducive to the innovation in software companies.
作者
王放
赵西卜
WANG Fang;ZHAO Xi-bu(North China University of Technology,Beijing 100144;Renmin University of China,Beijing 100089,China)
出处
《当代财经》
CSSCI
北大核心
2020年第7期138-148,共11页
Contemporary Finance and Economics
基金
财政部会计名家培养工程项目“中国政府成本会计的建设与实施”(财会〔2016〕15号)
北方工业大学科研启动基金项目“社会组织成本核算研究”(110051360002)。
关键词
业绩薪酬
创新
完工合同法
完工百分比法
performance compensation
innovation
completion contract method
completion percentage mthod
