Showing 1 - 10 of 11
Persistent link: https://www.econbiz.de/10009742377
Persistent link: https://www.econbiz.de/10009631684
The goal of this systematic literature review is to provide a detailed understanding of the determinants and consequences of clawback provisions in management compensation contracts, motivated by the increasing global regulatory, practical, and academic importance of implementing this new...
Persistent link: https://www.econbiz.de/10012422403
Persistent link: https://www.econbiz.de/10003657765
Persistent link: https://www.econbiz.de/10011473931
Persistent link: https://www.econbiz.de/10012617785
Persistent link: https://www.econbiz.de/10012159114
The European Commission (EC) discusses in her regulation draft of 2011 the external mandatory auditor rotation (audit firm rotation) principally after six years as a reform measure to increase auditor independence, which could complement the internal mandatory rotation (auditor rotation) by the...
Persistent link: https://www.econbiz.de/10013005690
The purpose of this study is to examine the relationship between environmental performance, carbon performance and earnings management. This analysis includes panel regressions as empirical-quantitative (archival) research methods and looks at the 2014-2018 financial years of companies listed on...
Persistent link: https://www.econbiz.de/10013245065
Purpose - This study focuses on environmental, social and governance (ESG) performance in total and separated in its three pillars and their influence on earnings management. Design/methodology/approach - Companies listed on the German Prime Standard (DAX30, TecDAX, MDAX) for the business years...
Persistent link: https://www.econbiz.de/10013245067