management. Using a sample of Chinese listed firms over the period 2007 to 2017, findings show a positive association between … cash compensation of the audit committee and accrual earnings management. It suggests that high cash compensation to audit …-ownership significantly moderates the association between the audit committee’s cash compensation and accrual earnings management. We also …

&P 1500 firms, we examine how family ownership, management and control influence the compensation incentives for the top five …

-share structure reform has positive impacts on management compensation and firm performance. The reform results in significant …-based pay scheme in Chinese public firms. However, evidence also demonstrates that Chinese management compensation practices may …

We contribute to the extensive literature on earnings management by examining the impact of earnings management … associated with more accrual earnings management, less real earnings management, and better mapping of accruals into cash flows …. Boards of directors reward this behaviour with better compensation under the perception that accrual earnings management is …

which in the long run influences the performance of the organisation. The study recommended the need for management to … employ positive techniques to encourage high performance from staff and management to ensure equity in the distribution in …