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detect fraud indicators. Still, IS quality may also improve managers' ability to manage and time the financial statement … information due, for example, to increased information asymmetry between managers and external financial statement users. Using a …
Persistent link: https://www.econbiz.de/10012953870
This paper presents an integrated theoretical process model for identifying, describing and analyzing the complex escalation and de-escalation phenomena in software development projects. The Approach-avoidance theory is used to integrate core elements of various escalation theories into a...
Persistent link: https://www.econbiz.de/10014158670
Persistent link: https://www.econbiz.de/10010128748
Distorted performance measures in compensation contracts elicit suboptimal behavioral responses that may even prove to be dysfunctional (gaming). This paper applies the empirical test developed by Courty and Marschke (2008) to detect whether the widely used class of Residual Income based...
Persistent link: https://www.econbiz.de/10010350010
Purpose – The purpose of this paper is to examine the association between earnings management and the gender of the firm's executives.Design/methodology/approach – Panel regressions of discretionary accruals on a set of female executive dummies and firm-specific controls.Findings – The...
Persistent link: https://www.econbiz.de/10013131461
In the wake of the recent financial crisis, US executive compensation has, once again, come under fire from regulators, politicians, the financial press, the general public, and some academics. Although the critiques are varied, many identify the level of pay and performance-based incentives as...
Persistent link: https://www.econbiz.de/10013133952
The credit crisis of 2008 placed compensation practices at publicly traded firms in the United States under scrutiny. This case examines perceived excessive pay and severance packages at several firms implicated in the credit crisis of 2008, the executive compensation provisions in the Emergency...
Persistent link: https://www.econbiz.de/10013134500
, absent explicit compensation contracts, managers do not engage in income-increasing earnings management early in their …
Persistent link: https://www.econbiz.de/10013135640
represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study … is Indonesian managers. The population of this study is all Indonesian managers working in the Jakarta stock exchange … difference of CSR perceived by managers working in SOC and POC. The rank of CSR dimensions perceived by managers is as follows …
Persistent link: https://www.econbiz.de/10013136020
monitoring costs, and how managers are compensated. We investigate a sample of supplier firms that rely on a few large customers …
Persistent link: https://www.econbiz.de/10013139122