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Management earnings forecasts, managerial incentives, and risk-taking
Albring, Susan M.; Xu, Xiaolu - In: Advances in accounting : a research annual 42 (2018), pp. 48-69
Persistent link: https://www.econbiz.de/10011933401
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The role of executive risk-taking incentives in voluntary disclosure accuracy
Baginski, Stephen P.; Campbell, John L.; Moon, James R.; … - In: Journal of financial reporting : a publication of the … 7 (2022) 1, pp. 25-47
Persistent link: https://www.econbiz.de/10013417021
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Disclosure strategies for management earnings forecasts : the role of managerial compensation structures, overoptimism, and effort
Sung, Hao-Chang; Ho, Shirley J. - In: Journal of contemporary accounting & economics 19 (2023) 1, pp. 1-27
Persistent link: https://www.econbiz.de/10014301908
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CEO and CFO risk-taking incentives and earnings guidance
Jiang, Tianqi; Wang, Zhao; Goto, Shingo; Zhang, Fan - In: Applied economics letters 27 (2020) 15, pp. 1256-1259
Persistent link: https://www.econbiz.de/10012267118
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Independent director, executives compensation and corporate performance-correcting self-selection bias by matching methods
Chang, Yuan; Lieu, Pang-tien - In: International journal of economics and finance 8 (2016) 8, pp. 156-179
Persistent link: https://www.econbiz.de/10011557285
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Biased supervision
Delfgaauw, Josse; Souverijn, Michiel - 2014
, but cannot always be eliminated. We apply our results to the choice between specialist and generalist middle managers …, where a trade-off between expertise and bias may arise. …
Persistent link: https://www.econbiz.de/10010395075
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Long-Term Incentives, Managerial Effort and Supervisor Evaluation Bias
Dalla Via, Nicola - 2011
We study the incidence of supervisors' evaluation biases in a biannual incentive system in an Italian public administration. Using performance reports for 106 employees over three biannual evaluation periods (2001-2006), we analyze supervisors' intertemporal evaluation biases. We find evidence...
Persistent link: https://www.econbiz.de/10013121659
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Obscured Transparency? Compensation Benchmarking and the Biasing of Executive Pay
De Vaan, Mathijs - 2018
directors to bias the compensation peer group such that the CEO can extract additional rent. Analyses of eleven years of … bias is positively associated with poor firm performance and with the amount of structural ambiguity regarding the peer … order to justify higher pay for the CEO. More importantly, upward bias in compensation peer groups is highly predictive of …
Persistent link: https://www.econbiz.de/10012925599
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Biased supervision
Delfgaauw, Josse; Souverijn, Michiel - In: Journal of economic behavior & organization : JEBO 130 (2016), pp. 107-125
Persistent link: https://www.econbiz.de/10011701872
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A novel bias in managers' allocation of bonuses to teams : emphasis on team size instead of team contribution
Bai, Yun; Feng, Zhiyu; Pinto, Jonathan; Savani, Krishna - In: Journal of behavioral decision making 36 (2023) 4, pp. 1-15
Persistent link: https://www.econbiz.de/10014337230