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Political cost incentives for managing the property-liability insurer loss reserve

Grace, Martin Francis; Leverty, J. Tyler - In: Journal of accounting research 48 (2010) 1, pp. 21-49

Persistent link: https://www.econbiz.de/10003947157

Do Management Earnings Forecasts Incorporate Information in Accruals?

Xu, Weihong - 2009

find that managers overestimate accrual persistence in range forecasts but not in point forecasts and that managers …' accrual-related forecast bias in range forecasts increases with forecast range and forecast horizon. My results suggest that … managers overestimate accrual persistence when faced with greater difficulty forecasting earnings. Moreover, I find that …

Persistent link: https://www.econbiz.de/10013153783

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

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

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

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