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Earnings baths by bank CEOs during turnovers
Bornemann, Sven; Pfingsten, Andreas; Kick, Thomas; … - 2014
This study investigates the development of income-decreasing discretionary expenses surrounding CEO turnovers at banks. We expect incoming CEOs to take an earnings bath during the initial stage of their tenure. For a sample of German banks over the period 1993-2012, we document that (1) incoming...
Persistent link: https://www.econbiz.de/10010249661
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Publizitätsverhalten von Unternehmen : Eine Corporate Governance-Perspektive
Hagmüller, Jürgen (contributor) - 2008
Nachrichten aus dem Gebiet der Corporate Governance sind fast täglich Bestandteil der Wirtschaftspresse. Dabei nehmen Klagen über astronomische Managementgehälter einerseits und Sorgen um die manipulationsfreie Finanzberichterstattung andererseits breiten Raum ein. Jürgen Hagmüller...
Persistent link: https://www.econbiz.de/10014014677
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Publizitätsverhalten von Unternehmen : eine Corporate Governance-Perspektive
Hagmüller, Jürgen - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003687028
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Executive stock options, missed earnings targets, and earnings management
MacAnally, Mary Lea; Srivastava, Anup; Weaver, Connie D. - In: The accounting review : a publication of the American … 83 (2008) 1, pp. 185-216
Persistent link: https://www.econbiz.de/10003632974
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Tax overpayments, tax evasion, and book-tax differences
Goerke, Laszlo (contributor) - 2008
Persistent link: https://www.econbiz.de/10003635226
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Earnings persistence, accruals and managerial share ownership
Oei, Rosalyn; Ramsay, Alan; Mather, Paul - In: Accounting and finance : journal of the Accounting … 48 (2008) 3, pp. 475-502
Persistent link: https://www.econbiz.de/10003760365
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The dating game : do managers designate option grant dates to increase their compensation?
Narayanan, M. P.; Seyhun, H. Nejat - In: The review of financial studies 21 (2008) 5, pp. 1907-1945
Persistent link: https://www.econbiz.de/10003764992
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Can directors' self-interests influence accounting choices?
Hunton, James E.; Rose, Jacob M. - In: Accounting, organizations and society : an … 33 (2008) 7/8, pp. 783-800
Persistent link: https://www.econbiz.de/10003787224
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Essays in financial economics
Shang, On Tat Alfred - 2004
Persistent link: https://www.econbiz.de/10003778060
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Market valuation and earnings manipulation
Hu, Shing-yang; Lin, Yueh-hsiang - 2006
Persistent link: https://www.econbiz.de/10003314342