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The causes and risk-Taking on the change of CEO equity-based compensation structure

Yeh, Yin-hua; Lai, Zih-Heng - In: Business and Economic Research : BER 4 (2014) 2, pp. 30-48

Persistent link: https://www.econbiz.de/10011343874

Does executive compensation affect firms' acquisition decisions? : evidence from China

Jiang, Lin; Kling, Gerhard; Bo, Hong - In: Asia Pacific business review 27 (2021) 5, pp. 731-748

Persistent link: https://www.econbiz.de/10012650347

The effects of accounting treatment and financial crisis on the stock option plans of Italian companies

Avallone, Francesco; Quagli, Alberto; Ramassa, Paola - In: Economic and business review : EBR 16 (2014) 1, pp. 77-95

Persistent link: https://www.econbiz.de/10011612148

Lessening effects of SOX on the relationship between executive compensation components and cost of equity capital

Kanyarat Lek Sanoran - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-12

The Sarbanes-Oxley Act of 2002 (SOX) imposed stringent requirements on corporate executives to hold them more accountable for their management decisions. This act has ramifications for executive pay as well. This study investigates the lessening effects of SOX on the association between...

Persistent link: https://www.econbiz.de/10013368360

Executive overconfidence and the slippery slope to financial misreporting

Schrand, Catherine; Zechman, Sarah L. C. - In: Journal of accounting & economics 53 (2012) 1/2, pp. 311-329

Persistent link: https://www.econbiz.de/10009512816

Executive Overconfidence and the Slippery Slope to Financial Misreporting

Schrand, Catherine M. - 2014

A detailed analysis of 49 firms subject to AAERs suggests that approximately one-quarter of the misstatements meet the legal standards of intent. In the remaining three quarters, the initial misstatement reflects an optimistic bias that is not necessarily intentional. Because of the bias,...

Persistent link: https://www.econbiz.de/10013067494