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...

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...

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...

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...

This paper provides insight whether Corporate Social Responsibility (CSR) and earnings management are connected. Based on agency- and stewardship theory the author conducts a literature review and evaluates the empirical results with regard to the CSR-earnings management and the earnings...