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Say-on-pay and the differential effects of voluntary versus mandatory regimes on investor perceptions and behavior

Bowlin, Kendall O.; Christ, Margaret H.; Griffin, Jeremy B. - In: Journal of management accounting research : JMAR 32 (2020) 1, pp. 11-29

Persistent link: https://www.econbiz.de/10012290893

Implicit employment contracts : the limits of management reputation for promoting firm productivity

Hales, Jeffrey; Williamson, Michael G. - In: Journal of accounting research 48 (2010) 1, pp. 51-80

Persistent link: https://www.econbiz.de/10003947158

Selection benefits of stock-based compensation for the rank-and-file

Hales, Jeffrey; Wang, Laura W.; Williamson, Michael G. - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1497-1516

Persistent link: https://www.econbiz.de/10011337672

Curbing Earnings Management : Experimental Evidence on How Clawback Provisions and Board Monitoring Affect Managers’ Use of Discretion

Hales, Jeffrey - 2018

We examine how clawback provisions and board monitoring affect managers' use of discretion to achieve earnings targets. Using an experiment, we find that when board monitoring is weak, imposing clawback provisions has little impact on the total amount of earnings management activity. This null...

Persistent link: https://www.econbiz.de/10012923737