On the association between financial performance and discretionary bonus
碩士 === 國立政治大學 === 會計研究所 === 100 === The study investigate the impact of discretionary bonus on the future firm financial performance. Based on a sample of 2010 S&;P500 companies spanning from 2006 and 2010. I find : (1) Discretionary bonus, which was measured subjectively, can improve future fir...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/46527606706433410402 |
| Summary: | 碩士 === 國立政治大學 === 會計研究所 === 100 === The study investigate the impact of discretionary bonus on the future firm financial performance. Based on a sample of 2010 S&;P500 companies spanning from 2006 and 2010. I find : (1) Discretionary bonus, which was measured subjectively, can improve future firm financial performance. (2) The more proportion of discretionary bonus to total bonus can improve more future firm financial performance. (3) Discretionary bonus can improve the long-term future firm financial performance. (4) Using subjectively discretionary bonus to CEOs on low-profit-company can improve the future firm financial performance.
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