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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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A survey of executive compensation contracts in China's listed companies
Li, Yubo; Lou, Fang; Wang, Jiwei; Yuan, Hongqi - In: China journal of accounting research : CJAR 6 (2013) 3, pp. 211-231
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/10011825857
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The effects of board mechanisms and ownership on the relationship between CEO duality and earnings management in China's listed companies
Lin, Philip T. - In: Corporate ownership & control : international … 11 (2013/14) 4, pp. 18-27
Persistent link: https://www.econbiz.de/10011338475
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Politically connected CEOs and earnings management : evidence from China
Chi, Jing; Liao, Jing; Chen, Xiaojun - In: Journal of the Asia Pacific economy 21 (2016) 3, pp. 397-417
Persistent link: https://www.econbiz.de/10011546915
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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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Do board secretaries influence management earnings forecasts?
Xing, Lu; Duan, Tinghua; Hou, Wenxuan - In: Journal of business ethics : JOBE 154 (2019) 2, pp. 537-574
Persistent link: https://www.econbiz.de/10011989078
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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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Female directors and real activities manipulation : evidence from China
Luo, Jin-hui; Xiang, Yuangao; Huang, Zeyue - In: China journal of accounting research : CJAR 10 (2017) 2, pp. 141-166
manipulation and investigates whether female directors on boards of directors (BoDs) affect managers’ real activities manipulation …
Persistent link: https://www.econbiz.de/10011844989
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Do foreign directors mitigate earnings management? : evidence from China
Du, Xingqiang; Jian, Wei; Lai, Shaojuan - In: The international journal of accounting : TIJA 52 (2017) 2, pp. 142-177
Persistent link: https://www.econbiz.de/10011735385
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Internal control, debt risk, CEO education and earnings management evidence from China
Chi, Guotai; Gooda, Ahmed R. - In: Journal of financial reporting & accounting : JFRA 22 (2024) 1, pp. 52-78
Persistent link: https://www.econbiz.de/10014506433