IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-272-9_34.html

Equity Incentives, Audit Opinions, and Annual Report’s tone: An Analysis Based on Text Information

In: Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023)

Author

Listed:
  • Peiya Hu

    (China Three Gorges University, College of Science and Technology)

  • Xiaoqian Huang

    (China Three Gorges University, College of Science and Technology)

  • Yiwen Xiang

    (China Three Gorges University, College of Science and Technology)

Abstract

This paper takes the listed companies in 2011-2021 as the initial sample to study the impact of equity incentive on the annual report’s tone, and uses the management expense rate and audit opinion as moderating variables to study the role of equity incentive in the annual report’s tone. Research has found that when companies implement a certain degree of equity incentives, the tone of their annual reports is more positive. Further research has found that the effect of equity incentives on the tone of annual reports is influenced by the management expense ratio and audit opinions. Combining the implementation of equity incentives for executives with the annual report information of the company helps to deeply explore the macro overview of the company's corporate behavior under the implementation of incentives for executives on its current and future development, providing a new perspective for understanding the decision-making and planning of listed companies.

Suggested Citation

  • Peiya Hu & Xiaoqian Huang & Yiwen Xiang, 2024. "Equity Incentives, Audit Opinions, and Annual Report’s tone: An Analysis Based on Text Information," Advances in Economics, Business and Management Research, in: Vilas Gaikar & Min Hou & Yan Li & Yan Ke (ed.), Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023), pages 303-316, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-272-9_34
    DOI: 10.2991/978-94-6463-272-9_34
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6463-272-9_34. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.