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CEO overconfidence, CEO compensation, and earnings manipulation
Yu, Chia-Feng - In: Journal of management accounting research : JMAR 26 (2014) 2, pp. 167-193
Persistent link: https://www.econbiz.de/10010480124
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Pay Convexity, Earnings Manipulation, and Project Continuation
Laux, Volker - 2014
This paper studies the optimal design of long-term executive pay plans when boards of directors use accounting information for investment decision-making and executives can take costly actions to manipulate this information. The model predicts that a shift to more convex executive pay plans,...
Persistent link: https://www.econbiz.de/10013057470
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Corporate philanthropy in the US stock market : evidence on corporate governance, value relevance and earnings manipulation
Iatridis, George - In: International review of financial analysis 39 (2015), pp. 113-126
Persistent link: https://www.econbiz.de/10011573087
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Nexus among board characteristics, earnings management and dividend payout : evidence from an emerging market
Abu Afifa, Malik; Saleh, Isam Hamad; Al-shoura, Aseel; … - In: International journal of emerging markets 19 (2024) 1, pp. 106-133
Persistent link: https://www.econbiz.de/10014463214
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Outside director compensation and earnings quality
Du, Chan; Lin, Ting-Ting - In: International journal of accounting and finance 5 (2015) 3, pp. 205-229
Persistent link: https://www.econbiz.de/10011548146
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Client importance and earnings quality : an analysis of the moderating effect of managerial incentives for target beating versus auditors' incentives to avoid reputational losses a...
Park, Bum-Jin - In: Spanish journal of finance and accounting 44 (2015) 168, pp. 427-457
Persistent link: https://www.econbiz.de/10011557957
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Earnings management strategies for meeting or beating expectations
Fogel-Yaari, Hila; Ronen, Joshua - In: Journal of accounting and public policy 39 (2020) 1, pp. 1-20
Persistent link: https://www.econbiz.de/10012252977
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CEO shareholdings and earnings manipulation : a behavioral explanation
Petrou, Andreas P.; Procopiou, Andreas - In: European management review : the journal of the … 13 (2016) 2, pp. 137-148
Persistent link: https://www.econbiz.de/10011610437
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CEO inside debt and earnings management
Dhole, Sandip; Manchiraju, Hariom; Suk, Inho - In: Journal of accounting, auditing & finance 31 (2016) 4, pp. 515-550
Persistent link: https://www.econbiz.de/10011593057
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Managerial overconfidence, compensation induced risk taking, and earnings management
Li, Chun-an; Lin, Tse-Mao; Huang, Yu-Wen - In: The international journal of business and finance … 12 (2018) 2, pp. 1-26
Persistent link: https://www.econbiz.de/10011926719