EVA业绩评价与企业风险承担

被引：37

作者：

何威风 ^{[1
]}

刘巍 ^{[2
]}

机构：

[1] 中南财经政法大学会计学院

[2] 不详

来源：

中国软科学 | 2017年 / 06期

关键词：

业绩评价; 企业风险承担; 经济增加值;

D O I：

暂无

中图分类号：

F272.3 [经营决策]; F275 [企业财务管理]; F276.1 [国有企业经济];

学科分类号：

摘要：

本文利用2010年中央企业开始全面实施EVA业绩评价这一自然事件,检验了业绩评价改变是否会影响企业风险承担。研究发现,实施EVA业绩评价制度后,中央企业改变了风险承担水平;当管理者拥有较低权力、较高能力以及较多薪酬激励时,实施EVA业绩评价制度后中央企业会更积极去承担风险。进一步研究发现,EVA业绩评价制度显著增加了中央企业价值。本文研究不仅丰富了企业风险承担研究内容,而且对于完善业绩评价制度和提高企业风险承担水平提供了参考。

引用

页码：99 / 116

页数：18

共 20 条

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