Abstract
This article takes CanSinoBIO and Hotgen Biotech as an example, comparing and analyzing the company data of the first quarter of 2021 to the first quarter of 2022 of the two enterprises. Apart from that, the study illustrates the influence of equity incentive on the financial performance and non-financial performance of Sci-Tech innovation board company, and further gives suggestions for the incentive plans of the two companies. The results show that the time, object and scale of investment of equity incentive have obvious influence on company achievements. Among them, the incentive for senior executives and independent directors will improve the management efficiency of the company.
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