Big bath accounting and CEO turnover : the interplay between optimal contracts and career concerns
Year of publication: |
2022
|
---|---|
Authors: | Hensel, Tim ; Schöndube, Jens Robert |
Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 1861-8928, ZDB-ID 2059561-X. - Vol. 92.2022, 8, p. 1249-1281
|
Subject: | Big bath accounting | Career concerns | CEO turnover | Contracting | Earnings management | Führungskräfte | Managers | Arbeitsmobilität | Labour mobility | Bilanzpolitik | Accounting policy | Karriereplanung | Career development | Erwerbsverlauf | Occupational attainment | Leistungsanreiz | Performance incentive | Führungswechsel | Executive turnover | Prinzipal-Agent-Theorie | Agency theory | Vertragstheorie | Contract theory |
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