Similar Search Results

How important are risk-taking incentives in executive compensation?

Dittmann, Ingolf; Yu, Ko-Chia - 2009

This paper investigates whether observed executive compensation contracts are designed to provide risk-taking incentives in addition to effort incentives. We develop a stylized principal-agent model that captures the interdependence between firm risk and managerial incentives. We calibrate the...

Persistent link: https://www.econbiz.de/10011378949

Are CEOs incentivized to avoid corporate taxes? : empirical evidence on managerial bonus contracts

Schmittdiel, Heiner - 2014

In this paper, we test empirically whether there is a relationship between corporate income taxes and CEO bonus payments. Using Compustat and ExecuComp data from 1992 to 2010, we find mixed results. Looking at the whole sample, the average bonus contract rewards tax savings excessively in...

Persistent link: https://www.econbiz.de/10010346227

Quality weighted citations versus total citations in the sciences and social sciences, with an application to finance and accounting

Chang, Chia-Lin; McAleer, Michael - 2015 - Revised version: January 2015

Accounting, using quantifiable Research Assessment Measures (RAMs) that are based on alternative transformations of citations. It … information contained in the well known RAMs for both the Sciences and Social Sciences, as well as in Finance and Accounting. …

Persistent link: https://www.econbiz.de/10010464786

Did the Sarbanes-Oxley act of 2002 make firms less opaque? Evidence from analyst earnings forecasts

Arping, Stefan; Sautner, Zacharias - 2010

Persistent link: https://www.econbiz.de/10008809571

Did the Sarbanes-Oxley Act of 2002 make firms less opaque? : evidence from analyst earnings forecasts

Arping, Stefan; Sautner, Zacharias - 2010 - This version: November 2010

We study whether the Sarbanes-Oxley Act (SOX) of 2002 made firms less opaque. For identification, we use a difference …-in-differences estimation approach and compare EU firms that are cross-listed in the US-and therefore subject to SOX-with comparable EU firms … that, relative to the control group, cross-listed firms became significantly less opaque after the implementation of SOX …

Persistent link: https://www.econbiz.de/10011382666

Strategic interactions of bilateral monopoly on a private highway

Wang, Judith Y. T.; Yang, Hai; Verhoef, Erik T. - 2003

This paper investigates strategic interactions between a private highway operator anda private transit operator who uses the same highway for its services. Heterogeneity oftravellers is taken into account by considering a continuous distribution of values of time.Demand elasticity arises from...

Persistent link: https://www.econbiz.de/10011333899

Computing alternating offers and water prices in bilateral river basin management

Houba, Harold - 2006

This contribution deals with the fundamental critique in Dinar et al. (1992, Theory and Decision 32) on the use of Game theory in water management: People are reluctant to monetary transfers unrelated to water prices and game theoretic solutions impose a computational burden. For the bilateral...

Persistent link: https://www.econbiz.de/10011349708

Cheap-talk communication in procurement auctions : theory and experiment

Onderstal, Sander; Yang, Yang - 2020

In procurement auctions, bidders are usually better informed about technical, financial, or legal aspects of the goods and services procured. Therefore, the buyer may include a dialogue in the procurement procedure which enables the suppliers to reveal information that will help the buyer to...

Persistent link: https://www.econbiz.de/10012167341

Aggressive reporting and probabilistic auditing in a principles-bases environment

Bijkerk, Suzanne H.; Karamychev, Vladimir A.; Swank, Otto H. - 2013

Persistent link: https://www.econbiz.de/10010191273

Experimental studies of signaling games

Winden, Frans A. A. M. van - 1997

Persistent link: https://www.econbiz.de/10000956144

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