The effects of R&D expenditure and earnings management on stock options : evidence from market competition
Year of publication: |
2021
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Authors: | Lin, Yi-Mien ; Lee, Tzu-Wen |
Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8016, ZDB-ID 2170811-3. - Vol. 17.2021, 1/2, p. 148-172
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Subject: | corporate governance | earnings management | managerial incentive | product market competition | R&D expenditure | stock options compensation | Aktienoption | Stock option | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Führungskräfte | Managers | Wettbewerb | Competition | Leistungsanreiz | Performance incentive |
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