Yang, Huihui; Pan, Fei; Li, Siqi; Lin, Thomas W. - In: International Journal of Accounting and Finance 3 (2012) 4, pp. 320-342
This study examines the extent of managers' opportunistic behaviour in influencing their own executive stock incentive plans in an emerging market economy, namely, China. Using a sample of 53 stock incentive plans in Chinese publicly listed companies during 2006-2007, we find a significant...
