The purpose of this study is to examine the effectiveness of clawback to minimize earnings management due to moral …, we turn to the agency theory and the social cognition theory. In addition, clawback is explained by the supernatural … orientation on intentions for managing earnings is mediated by moral disengagement. Further, we found the clawback scheme reduces …

The purpose of this study is to examine the effectiveness of clawback to minimize earnings management due to moral …, we turn to the agency theory and the social cognition theory. In addition, clawback is explained by the supernatural … orientation on intentions for managing earnings is mediated by moral disengagement. Further, we found the clawback scheme reduces …

Clawback-Klauseln werden in der Unternehmenspraxis zunehmend in die Vergütungssysteme integriert. Es werden … ungeplante und potenziell dysfunktionale Effekte der Einführung von Clawback-Klauseln bisher nur wenig erforscht. In dieser … Studie werden die Effekte von Clawback-Klauseln in einem Vergütungssystem auf das Investitionsverhalten untersucht. Es wird …