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CEO incentives and earnings management
Bergstresser, Daniel; Philippon, Thomas - In: Journal of financial economics 80 (2006) 3, pp. 511-529
Persistent link: https://www.econbiz.de/10003331352
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Stock options, idiosyncratic volatility, and earnings quality
Alam, Pervaiz; Liu, Min; Liu, Zhefeng; Peng, Xiaofeng - In: Review of Pacific Basin financial markets and policies 18 (2015) 2, pp. 1-30
Persistent link: https://www.econbiz.de/10011300934
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Meeting or missing earnings benchmarks : the role of CEO integrity
Jia, Yuping - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 373-398
Persistent link: https://www.econbiz.de/10009761764
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The impact of executive pay on the disclosure of alternative earnings per share figures
Grey, Colette; Stathopoulos, Konstantinos; Walker, Martin - In: International review of financial analysis 29 (2013), pp. 219-226
Persistent link: https://www.econbiz.de/10010244947
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Product market power and management's action to avoid earnings disappointment
Mitra, Santanu; Hossain, Mahmud; Jain, Pankaj K. - In: Review of quantitative finance and accounting 41 (2013) 4, pp. 585-610
Persistent link: https://www.econbiz.de/10010246423
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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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Overinvestment, subsequent earnings management, and CEO tenure
Di Meo, Fabrizio - In: Spanish journal of finance and accounting 43 (2014) 163, pp. 217-240
Persistent link: https://www.econbiz.de/10011483109
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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
Persistent link: https://www.econbiz.de/10011500741
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CEO overconfidence, CEO compensation, and earnings manipulation
Yu, Chia-Feng - In: Journal of management accounting research : JMAR 26 (2014) 2, pp. 167-193
Persistent link: https://www.econbiz.de/10010480124
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Managerial optimism and earnings smoothing
Bouwman, Christa H. S. - In: Journal of banking & finance 41 (2014), pp. 283-303
Persistent link: https://www.econbiz.de/10010408457