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Whose cash compensation has more influence on real earnings management, CEOs or CFOs?
Alkebsee, Radwan; Alhebry, Adeeb A.; Tian, Gaoliang - In: Journal of accounting in emerging economies : JAEE 12 (2022) 1, pp. 187-210
Persistent link: https://www.econbiz.de/10012797484
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The impacts of accrual-based and real earnings management on executive compensation : evidence from Chinese public firms in the private sector
Zhou, Fangzhao; Wang, Lei; Zhang, Zenan; An, Yunbi - In: Asia-Pacific journal of accounting & economics : APJAE 25 (2018) 1/2, pp. 128-144
Persistent link: https://www.econbiz.de/10011986185
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Mandatory IFRS adoption and executive compensation : evidence from China
Hou, Qingchuan; Jin, Qinglu; Wang, Lanfang - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 9-29
This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the contractual benefits of using accounting information to determine executive compensation in China. After controlling for firm and corporate governance characteristics, we find...
Persistent link: https://www.econbiz.de/10011826001
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Impact of executive pay gap on environmental, social, and governance disclosure in China : is there a strategic choice?
Zhang, Dingzu; Pan, Lijuan; Liu, Luqi; Zeng, Huixiang - In: Corporate social responsibility and environmental management 30 (2023) 5, pp. 2574-2589
Persistent link: https://www.econbiz.de/10014375439
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Does executive compensation affect firms' acquisition decisions? : evidence from China
Jiang, Lin; Kling, Gerhard; Bo, Hong - In: Asia Pacific business review 27 (2021) 5, pp. 731-748
Persistent link: https://www.econbiz.de/10012650347
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Cross-listing, managerial compensation and corporate governance
Luo, Yongli - In: Cogent economics & finance 2 (2014) 1, pp. 1-17
employed as a way of asset appropriation at the managers' discretion. The results also confirm that corporate governance is …
Persistent link: https://www.econbiz.de/10010490450
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Corporate awards and executive compensation : empirical evidence from Chinese A-Share listed companies
Deng, Bofu; Liu, Jiawei; Ji, Li - In: China journal of accounting studies 8 (2020) 1, pp. 66-96
financial performance based on corporate awards in SOEs are both stronger than in non-SOEs. Moreover, when managers cannot fully … obtain other forms of incentives (such as perk consumption or equity incentives), the effect of corporate awards on managers …
Persistent link: https://www.econbiz.de/10012654037
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Coaches or speculators? : the role and impact of venture capital on executive compensation in Chinese listed companies
Sun, Yangbin; Cheng, Cheng; Yang, Shenggang - In: Emerging markets finance & trade : a journal of the … 54 (2018) 10/11/12, pp. 2225-2244
Persistent link: https://www.econbiz.de/10012124700
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Are stock option grants to directors of state-controlled Chinese firms listed in Hong Kong genuine compensation?
Chen, Zhihong; Guan, Yuyan; Ke, Bin - In: The accounting review : a publication of the American … 88 (2013) 5, pp. 1547-1574
Persistent link: https://www.econbiz.de/10010200163
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A Survey of Executive Compensation Contracts in China's Listed Companies
Li, Yubo - 2013
We analyze 228 executive compensation contracts voluntarily disclosed by Chinese listed firms and find that central-government-controlled companies disclose more information in executive compensation contracts than local-government-controlled and non-government-controlled companies. Cash-based...
Persistent link: https://www.econbiz.de/10013081109