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Armstrong, C.S., Larcker, D.F., Ormazabal, G., et al. (2013) The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives. Journal of Financial Economics, 109, 327-350.

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• TITLE: The Literature Review on Compensation System Design

  AUTHORS: Peidan Hong

  KEYWORDS: Compensation System Design, Performance, Financial Misreporting

  JOURNAL NAME: Modern Economy, Vol.8 No.9, September 22, 2017

  ABSTRACT: In the fierce market competition environment, the development of enterprises is inseparable from the effective operation of management control system. As an essential part of management control system, the importance of compensation system design is beyond doubt. This paper summarizes the latest research on the considerations of compensation system design, and the influences of compensation system design on performance and financial misreporting, in the hope of being a suggestion on following research.