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Managerial risk incentives and accounting conservatism

Hu, Chengru; Jiang, Wei - In: Review of quantitative finance and accounting 52 (2019) 3, pp. 781-813

Persistent link: https://www.econbiz.de/10012171729

Discussion of "optimal conservatism with earnings manipulation"

Core, John E. - In: Contemporary accounting research : a journal of the … 34 (2017) 1, pp. 285-291

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Optimal Conservatism with Earnings Manipulation

Bertomeu, Jeremy - 2019

This paper examines the role of conservatism when an agent can manipulate upcoming earnings before all uncertainty is … resolved. An increase in conservatism, by reducing the likelihood of favorable earnings, requires steeper performance pay to … inducing effort and curbing manipulation predict an interior level of conservatism as optimal. The optimal level of …

Persistent link: https://www.econbiz.de/10012905339

Gender differences in executive compensation on British corporate boards : the role of conditional conservatism

Al-Shaer, Habiba; Harakeh, Mostafa - In: The international journal of accounting : TIJA 55 (2020) 1, pp. 2050002-1-2050002-48

Persistent link: https://www.econbiz.de/10012293346

Outside director compensation and earnings quality

Du, Chan; Lin, Ting-Ting - In: International journal of accounting and finance 5 (2015) 3, pp. 205-229

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Executive stock options and earnings management : a theoretical and empirical analysis

Kadan, Ohad; Yang, Jun - In: The quarterly journal of finance 6 (2016) 2, pp. 1-39

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The effect of abnormal pay dispersion on earnings management

Byun, Sanghyuk; Lee, Young Joo; Kwon, Ohjin - In: The journal of applied business research 32 (2016) 2, pp. 687-701

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Share repurchase choice and executive pension compensation

Tan, Christine E. L.; Young, Susan M. - In: Journal of management accounting research : JMAR 28 (2016) 1, pp. 127-149

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Book-tax differences : are they affected by equity-based compensation?

Xian, Chunwei; Sun, Fang; Zhang, Yinghong - In: Accounting research journal 28 (2015) 3, pp. 300-318

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CEO compensation risk and timely loss recognition

Brockman, Paul; Ma, Tao; Ye, Jianfang - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 204-236

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