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discretionary current and non-current accruals. The CFO's cash bonus is used as a measure of short-term incentives and shares plus … results provide evidence that the earnings management behaviour of CFOs is associated with the type of CFO compensation …
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directly capture the firm-specific nature of the CFO job in term of its similarity with that of the CEO. We thus argue how CFOs …Given concerns over CFO pay, especially incentives, and considering the tension between a CFO's fiduciary … responsibility and being a key member of the firm's executive team, we examine the determinants and effects of CFO compensation …
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