文章考察了2008年前后宏观经济剧烈波动的环境下,我国企业为实现预期高管薪酬而实施的盈余管理策略变化情况。基于2003-2014年499家
经济波动中的盈余管理与高管薪酬契约
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李宗彦, 覃予. 经济波动中的盈余管理与高管薪酬契约[J]. 财经研究, 2016, 42(12): 131–141.
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