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Ceo overconfidence and earnings management : evidence from property-liability insurers' loss reserves
Berry-Stölzle, Thomas; Eastman, Evan M.; Xu, Jianren - In: North American actuarial journal 22 (2018) 3, pp. 380-404
Persistent link: https://www.econbiz.de/10012268103
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Earnings Management Surrounding Forced CEO Turnover : Evidence from the U.S. Property-Casualty Insurance Industry
Cheng, Jiang - 2019
– publicly-traded stocks, closely-held stocks, and mutuals. We utilize a unique measure of earnings management, the loss reserve …
Persistent link: https://www.econbiz.de/10012898543
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Effects of directors and officers insurance on earnings management strategies : moderating role of restatement announcements
Chueh, Meng-Chi; Chang, Shen-Ho - In: International journal of business and economic sciences … 15 (2022) 1, pp. 71-93
role of restatement announcements. Findings: The results reveal that managers prefer to adopt accrual earnings management … switch their earnings management strategies from accrual to real earnings management when firms have purchased D&O insurance …&O insurance, which constrains managers from manipulating earnings through accrual earnings management; they also highlight the …
Persistent link: https://www.econbiz.de/10013332170
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Earnings Management in the UK : The Impact of Managerial Share Ownership and Minority Shareholder Protection on Discretionary Accruals
Bos, Sebastian - 2017
accrual based earnings management. It provides the first empirical evidence that the relationship is impacted by UK Company … is reached, executive share ownership effectively mitigates accrual based earnings management. We find no evidence that …
Persistent link: https://www.econbiz.de/10012976190
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CEO compensation in Korea : is it different than in the US? : a comparison between Korean non-life insurance firms and US property-liability insurance firms
Han, Sangyong; Mun, Hyejeong - In: International Journal of Financial Studies : open … 9 (2021) 4, pp. 1-20
This study investigates the level, structure, and pay-for-performance relationship of CEO compensation in Korean non-life insurance companies. We find that seniority plays an important role in setting CEO compensation practices and that performance-based pay, such as bonus, is more effective...
Persistent link: https://www.econbiz.de/10012698294
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Executive Compensation, Earnings Management and Over Investment in Malaysia
Chu, Ei Yet - 2012
Using 196 Malaysian public listed firms, the study investigates the inter-relationship between executive compensation, earnings management and over investment. Although there is no evidence that executive directors enhance their compensation packages through earnings management, there is a...
Persistent link: https://www.econbiz.de/10013107006
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Executive compensation, share ownership, and earnings management of banks in Nigeria
Farouk, Musa Adeiza; Ahmed, Zik-Rullahi Abubakar - In: Journal of economics & management 45 (2023) 1, pp. 26-43
Aim/purpose - Higher compensation and increased share ownership are believed to drive fewer earnings management. Therefore, the study examines the moderating impact of share ownership on the relationship between executive compensation and earnings management of listed Deposit Money Banks in...
Persistent link: https://www.econbiz.de/10014325176
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The asymmetric relationship between executive earnings management and compensation : a panel threshold regression approach
Li, Leon; Holmes, Mark J.; Lee, Bong-soo - In: Applied economics 48 (2016) 55/57, pp. 5525-5545
Persistent link: https://www.econbiz.de/10011742078
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Chief financial officer co-option and chief executive officer compensation
Dikolli, Shane S.; Heater, John C.; Mayew, William J.; … - In: Management science : journal of the Institute for … 67 (2021) 3, pp. 1939-1955
Persistent link: https://www.econbiz.de/10012506071
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Managers : Their Effects on Accruals and Firm Policies
DeJong, Douglas V. - 2017
This paper investigates whether top executives have significant individual-specific effects on accruals that cannot be explained by firm characteristics. Exploiting 37 years of individual executive and firm data, we find that individual executives play a significant role in determining firms'...
Persistent link: https://www.econbiz.de/10012976799