Application of Information Data Model in the Teaching of Corporate Performance Management

Abstract

This paper conducted an empirical study on 3,375 sample data of listed companies in Shanghai and shenzhen from 2015 to 2017 to explore the relationship between management shareholding and corporate performance. Control variables such as company size and growth capacity were introduced, and TQ and EPS were taken as explained variables to comprehensively measure company performance. Based on relevant literatures and theories at home and abroad, the paper puts forward its own hypothesis and explores it through the corresponding regression model. The study analyzed, interpreted and speculated on the regression results of the overall sample, annual cross-section data and other classified samples, and explored the interval effect of the management shareholding ratio. The results confirmed the significant positive relationship between MSR and TQ, EPS under the ownership incentive policy and the managerial shareholding interval.