Are CFO debt-like compensation incentives associated with financial reporting quality?
Year of publication: |
2019
|
---|---|
Authors: | Kohlbeck, Mark ; Luo, Xin |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 45.2019, 100413, p. 1-10
|
Subject: | CFO debt-like compensation incentive | Agency theory | Mutual monitoring | Financial reporting quality | Prinzipal-Agent-Theorie | Managervergütung | Executive compensation | Leistungsentgelt | Performance pay | Leistungsanreiz | Performance incentive | Jahresabschluss | Financial statement | Vergütungssystem | Compensation system |
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