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Female directors, earnings management, and CEO incentive compensation: UK evidence

Harakeh, Mostafa; ElGammal, Walid; Matar, Ghida - In: Research in international business and finance 50 (2019), pp. 153-170

Persistent link: https://www.econbiz.de/10012177068

Executive Compensation, Corporate Governance and Earnings Management in an Emerging Market

Sheikh, Muhammad Fayyaz - 2017

We examine how compensation of chief executive officer (CEO) and corporate governance practices affect earnings management behavior in an emerging economy, Pakistan. Using 1836 firm-year observations from 260 firms listed in KSE for period 2005 to 2012, we do not find that CEO compensation has...

Persistent link: https://www.econbiz.de/10012967539

Corporate Governance, CEO Compensation and Accounting Conservatism

Sikalidis, Alexandros - In: International journal of business and economic sciences … 14 (2021) 1, pp. 80-95

Purpose: This study examines the moderating impact of corporate governance quality on the relation between CEO bonus compensation and accounting conservatism. Design/methodology/approach: We use market-based and accrual-based measures to estimate accounting conservatism. According to prior...

Persistent link: https://www.econbiz.de/10012604068

Stock-based compensation and earnings management behaviors

Chen, Yu-Cheng; Lee, Chia-Hao; Chou, Pei-I - In: Review of Pacific Basin financial markets and policies 18 (2015) 2, pp. 1-33

Persistent link: https://www.econbiz.de/10011300961

Managerial compensation as a double-edged sword : optimal incentives under misreporting

Loyola, Gino; Portilla, Yolanda - In: International review of economics & finance : IREF 69 (2020), pp. 994-1017

Persistent link: https://www.econbiz.de/10012487465

CEO incentive compensation and earnings management : the implications of institutions and governance systems

Almadi, Madi; Lazic, Philip - In: Management decision : MD 54 (2016) 10, pp. 2447-2461

Persistent link: https://www.econbiz.de/10011579620

Firm performance implications of using qualitative criteria in CEO bonus contracts

Kurt, Ahmet C.; Feng, Nancy Chun - In: Advances in management accounting : a research annual 31 (2019), pp. 55-89

Persistent link: https://www.econbiz.de/10012154941

Accounting and economic consequences of CEO paycuts

Lobo, Gerald J.; Manchiraju, Hariom; Sridharan, Sri S. - In: Journal of accounting and public policy 37 (2018) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10011871237

Earnings Management from the Bottom Up : An Analysis of Managerial Incentives Below the CEO

Oberholzer-Gee, Felix - 2012

Performance-based pay is an important instrument to align the interests of managers with the interests of shareholders …. However, recent evidence suggests that high-powered incentives also provide managers with incentives to manipulate the firm …'s reported earnings. The previous literature has focused primarily on Chief Executive Officers, but managers further down in the …

Persistent link: https://www.econbiz.de/10013112655

Corporate governance mechanisms and earnings management : the moderating role of female directors

Mensah, Emmanuel; Boachie, Christopher - In: Cogent business & management 10 (2023) 1, pp. 1-20

The current study investigates how board gender diversity moderates the relationship between corporate governance mechanisms (CG) and earnings management (EM) practices of firms in sub-Saharan Africa. The study samples annual reports and financial statements of 52 firms from nine sub-Saharan...

Persistent link: https://www.econbiz.de/10014460810

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