Empirical Study on the Performance of Equity Incentives of Chinese Listed Companies

This article uses an empirical analysis to investigate the performance before and after the implementation of equity incentives with the paired-samples T test .In this paper, 25 listed companies which began to implement equity-based incentives in 2006 and 2007 are taken as the sample. And the corporate performances are divided into two stages by share splitting reform. The findings indicate that there is no significant correlation between equity incentives and corporate performance.