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Corporate governance, external financing, and earnings management : new evidence from an emerging market
Nguyen Thi Hoa Hong; Nguyen Thai Anh; Nguyen Tran Viet Hoang - In: Future Business Journal 9 (2023), pp. 1-22
findings could provide implications for managers and regulators to enhance governance practice to alleviate firm devaluation …
Persistent link: https://www.econbiz.de/10014381178
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Conflict or alignment? : the role of return-oriented foreign shareholders and domestic relational shareholders in mitigating earnings management
Yoshikawa, Toru; Requejo, Ignacio; Colpan, Asli M.; … - In: Strategic Organization 21 (2023) 4, pp. 827-855
Persistent link: https://www.econbiz.de/10014436161
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Cheap stock options : antecedents and outcomes
Badertscher, Brad A.; Jorgensen, Bjorn N.; Katz, Sharon P. - 2022
Persistent link: https://www.econbiz.de/10013373094
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Executive Compensation, Earnings Management and Shareholder Litigation
Wu, Yan Wendy - 2020
This paper examines the effects of executive compensation and potential for earnings management on the incidence of shareholder class action lawsuits and their outcomes. Although damage measurement factors,managerial option intensity, and earnings management all significantly affect the...
Persistent link: https://www.econbiz.de/10012857511
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Rank and File Equity Compensation and Earnings Management : Evidence from Stock Options
Holderness, Kip - 2019
The wide-spread use of rank and file equity-based compensation suggests that executives believe that rank and file employees can affect firm outcomes, and some research supports this view. If equity-based incentives influence rank and file employees' productive efforts, they might also influence...
Persistent link: https://www.econbiz.de/10012865042
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Executive Compensation, Corporate Governance and Earnings Management in an Emerging Market
Sheikh, Muhammad Fayyaz - 2017
We examine how compensation of chief executive officer (CEO) and corporate governance practices affect earnings management behavior in an emerging economy, Pakistan. Using 1836 firm-year observations from 260 firms listed in KSE for period 2005 to 2012, we do not find that CEO compensation has...
Persistent link: https://www.econbiz.de/10012967539
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Should the Outsiders Be Left Out? Director Stock Options, Expectations and Earnings Management
Boumosleh, Anwar S. - 2012
We examine the potential confounding effects that awarding outside directors stock options may have on the quality of financial disclosure. By aligning their interests with those of shareholders, directors should be more inclined to monitor and disclose relevant information to investors....
Persistent link: https://www.econbiz.de/10013114078
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Determinants and consequences of clawback provisions in management compensation contracts : a structured literature review on empirical evidence
Velte, Patrick - In: Business research 13 (2020) 3, pp. 1417-1450
managers, their contribution may be dependent on other corporate governance mechanisms, e.g. board composition, as significant …
Persistent link: https://www.econbiz.de/10012422403
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Earnings Management from the Bottom Up : An Analysis of Managerial Incentives Below the CEO
Oberholzer-Gee, Felix - 2012
Performance-based pay is an important instrument to align the interests of managers with the interests of shareholders …. However, recent evidence suggests that high-powered incentives also provide managers with incentives to manipulate the firm …'s reported earnings. The previous literature has focused primarily on Chief Executive Officers, but managers further down in the …
Persistent link: https://www.econbiz.de/10013112655
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Breaking the chains of corporate compensation : unraveling the complexities of non-executive director compensation in South Africa's boardrooms
Owusu, Nkwantabisa Agyeiwaa; Sarpong, Francis Atta; … - In: Cogent business & management 10 (2023) 2, pp. 1-28
This study investigates the impact of excluding stock options for non-executive directors (NEDs) on the relationship between executive pay and firm performance. The research focuses on accounting measures and market performance. Using a sample of 220 non-financial firms, including 110 listed...
Persistent link: https://www.econbiz.de/10014503330