Managerial risk incentives and accounting conservatism
Chengru Hu, Wei Jiang
| Year of publication: |
2019
|
|---|---|
| Authors: | Hu, Chengru ; Jiang, Wei |
| Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 52.2019, 3, p. 781-813
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| Subject: | Conditional accounting conservatism | Timely loss recognition | Risk-takingin centives | Executive compensation | Führungskräfte | Managers | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Prinzipal-Agent-Theorie | Agency theory | Verlust | Loss | Leistungsanreiz | Performance incentive | Leistungsentgelt | Performance pay | Managervergütung | Vorsichtsprinzip | Principle of prudence | Konservatismus | Conservatism |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11156-018-0726-5 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012171729