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Discretionary Accounting Choices and CEO Compensation

Balsam, Steven - 2014

This paper make four important contributions to the accounting literature. First, it shows that discretionary accruals are associated with CEO cash compensation, but that the coefficient is significantly less than that on nondiscretionary accruals. Second, a differential reaction is found to...

Persistent link: https://www.econbiz.de/10014124276

Earnings Management from the Bottom Up : An Analysis of Managerial Incentives Below the CEO

Oberholzer-Gee, Felix - 2012

Performance-based pay is an important instrument to align the interests of managers with the interests of shareholders …. However, recent evidence suggests that high-powered incentives also provide managers with incentives to manipulate the firm …'s reported earnings. The previous literature has focused primarily on Chief Executive Officers, but managers further down in the …

Persistent link: https://www.econbiz.de/10013112655

Real Earnings Smoothing and Managerial Compensation Incentives

Chen, Changling - 2019

We provide empirical evidence that managers smooth earnings using discretionary R&D spending (i.e., real smoothing …

Persistent link: https://www.econbiz.de/10012894937

Financial Accounting Regulation and Executive Compensation Design

Zhou, Wei - 2011

We examine the economic consequences of the recent adoption of SFAS 123(R) in the United States. Consistent with the conjectures of prior research, our results show that the removal of favorable accounting treatment for stock options post SFAS 123(R) results in a switch from stock options to...

Persistent link: https://www.econbiz.de/10013123417

Equilibrium Earnings Management and Managerial Compensation in a Multiperiod Agency Setting

Dutta, Sunil - 2014

To investigate how the possibility of earnings manipulation affects managerial compensation contracts, we study a two period agency setting in which a firm's manager can engage in "window dressing" activities to manipulate reported accounting earnings. Earnings manipulation boosts the reported...

Persistent link: https://www.econbiz.de/10013065788

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

Rank and File Equity Compensation and Earnings Management : Evidence from Stock Options

Holderness, Kip - 2019

The wide-spread use of rank and file equity-based compensation suggests that executives believe that rank and file employees can affect firm outcomes, and some research supports this view. If equity-based incentives influence rank and file employees' productive efforts, they might also influence...

Persistent link: https://www.econbiz.de/10012865042

Tone at the Top : CEOs’ Religious Beliefs and Earnings Management

Cai, Ye - 2019

Diverging from recent research that focuses on the effect of community religion on corporate outcomes, we study how top executives' personal religiosity affects corporate transparency. Using educational experience in church-affiliated colleges as a proxy for CEOs' religiosity, we show that firms...

Persistent link: https://www.econbiz.de/10012868165

Effects of CEO Turnover in Banks : Evidence Using Exogenous Turnovers in Indian Banks

Subramanian, Krishnamurthy - 2017

We examine the effects of CEO turnover in banks. Incoming bank CEOs face problems from information asymmetry because banks' operations are opaque and bank risk can change dramatically in a short time. Incoming bank CEOs may therefore change bank policies to manage their personal risks. Since CEO...

Persistent link: https://www.econbiz.de/10012970063

Executive Compensation, Earnings Management and Shareholder Litigation

Wu, Yan Wendy - 2020

This paper examines the effects of executive compensation and potential for earnings management on the incidence of shareholder class action lawsuits and their outcomes. Although damage measurement factors,managerial option intensity, and earnings management all significantly affect the...

Persistent link: https://www.econbiz.de/10012857511

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