Meek, Gary K.; Rao, Ramesh P.; Skousen, Christopher J. - In: Review of Accounting and Finance 6 (2007) August, pp. 304-323
Purpose – The purpose of this paper is to examine the factors affecting the relationships between CEO stock option compensation and earnings management. Design/methodology/approach – Regression of CEO stock option compensation and other factors on measures of discretionary accruals. Findings...