The optimal shape of compensation contracts with earnings management
Year of publication: |
2013
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Authors: | Sun, Bo |
Published in: |
Applied economics. - Abingdon : Routledge, ISSN 0003-6846, ZDB-ID 280176-0. - Vol. 45.2013, 19/21, p. 3102-3109
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Subject: | earnings management | executive compensation | optimal contract | Gesetzliche Rentenversicherung | Public pension system | Bilanzpolitik | Accounting policy | Managervergütung | Executive compensation | Vertragstheorie | Contract theory | Führungskräfte | Managers | Prinzipal-Agent-Theorie | Agency theory | Leistungsanreiz | Performance incentive |
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