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Rationalizing the Dodd-Frank clawback
Fried, Jesse M. - 2016
On July 1, 2015, the Securities and Exchange Commission (SEC) proposed an excess-pay clawback rule to implement the provisions of Section 954 of the Dodd-Frank Act. I explain why the SEC's proposed Dodd-Frank clawback, while reducing executives' incentives to misreport, is overbroad. The economy...
Persistent link: https://www.econbiz.de/10011578666
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CFO co-option and CEO compensation
Dikolli, Shane S. - 2019
manage earnings prior to the Sarbanes-Oxley regulatory intervention and switch to real activities manipulation afterwards …
Persistent link: https://www.econbiz.de/10012903005
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How powerful CFOs camouflage and exploit equity-based incentive compensation
Collins, Denton; Fleischman, Gary; Kaden, Stacey; … - In: Journal of business ethics : JOBE 153 (2018) 2, pp. 591-613
Persistent link: https://www.econbiz.de/10011952650
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Bilanzmanipulationen : Ergebnis perverser incentives?
Zimmermann, Jochen - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 82 (2002) 9, pp. 537-543
Persistent link: https://www.econbiz.de/10001694940
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Financial reporting comparability and accounting-based relative performance evaluation in the design of CEO cash compensation contracts
Nam, Jonathan - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 343-370
Persistent link: https://www.econbiz.de/10012254270
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Quantum accountability : when does enough become too much in top pay decision-making?
Shortland, Susan M.; Perkins, Stephen J. - In: Employee relations 45 (2023) 6, pp. 1455-1475
Persistent link: https://www.econbiz.de/10014428778
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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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Ending executive manipulations of incentive compensation
Avci, S. Burcu; Schipani, Cindy A.; Seyhun, H. Nejat - 2016
Persistent link: https://www.econbiz.de/10011746890
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Ending Executive Manipulations of Incentive Compensation
Avci, Sureyya - 2016
In this article, we analyze whether the manipulation of stock options still continues to this day. Our evidence shows …
Persistent link: https://www.econbiz.de/10012997720
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Pay convexity, earnings manipulation, and project continuation
Laux, Volker - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2233-2259
Persistent link: https://www.econbiz.de/10010469133