The effect of outside directors' and auditors' incentives on managers' ability to manage cash bonuses
Year of publication: |
2014
|
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Authors: | Pott, Christiane ; Tebben, Tobias ; Watrin, Christoph |
Published in: |
Journal of management & governance. - Dordrecht : Springer, ISSN 1385-3457, ZDB-ID 1375940-1. - Vol. 18.2014, 2, p. 505-540
|
Subject: | Bonus compensation | Earnings management | Discretionary accruals | Outside directors | Auditor independence | Non-audit fees | Corporate governance | Monitoring | Führungskräfte | Managers | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Corporate Governance | Leistungsentgelt | Performance pay | Vorstand | Executive board | Managervergütung | Executive compensation | Prinzipal-Agent-Theorie | Agency theory | Rückstellung | Accrual |
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