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Do regulatory policies on auditing affect executive pay?
Chen, Hui; Jeter, Debra C.; Yang, Ya-wen - In: International journal of accounting, auditing and … 9 (2013) 4, pp. 344-364
Persistent link: https://www.econbiz.de/10010253013
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Effect of the Sarbanes-Oxley act on CEOs' stock ownership and pay-performance sensitivity
Chang, Hsihui; Choy, Hiu Lam; Wan, Kam-ming - In: Review of quantitative finance and accounting 38 (2012) 2, pp. 177-207
Persistent link: https://www.econbiz.de/10009532223
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Do compensation committees pay attention to Section 404 opinions of the Sarbanes-Oxley Act?
Hsu, Audrey Wen-hsin; Liao, Chih-hsien - In: Journal of business finance & accounting : JBFA 39 (2012) 9/10, pp. 1240-1271
Persistent link: https://www.econbiz.de/10009713456
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Executive equity risk-taking incentives and audit pricing
Chen, Yangyang; Gul, Ferdinand A.; Veeraraghavan, Madhu; … - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2205-2234
Persistent link: https://www.econbiz.de/10011414452
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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 … lessening effects of SOX on the association between executive compensation and cost of equity capital. The regression analyses … not related to the cost of equity capital. In addition, the findings indicate that SOX weakens the association between the …
Persistent link: https://www.econbiz.de/10013368360
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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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Chapter 4. Executive Compensation: Where We Are, and How We Got There
Murphy, Kevin J. - 2013
, accounting rules, legislation, and the general political climate. A major theme of this study is that government intervention has …
Persistent link: https://www.econbiz.de/10014025560
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Anreiz- und Vergütungssysteme unter Berücksichtigung ihrer Wirkung in der Rechnungslegung
Rautenstrauch, Thomas - In: Treuhand und Revision : Jahrbuch ... (2013), pp. 195-216
Persistent link: https://www.econbiz.de/10009757065
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Does voluntary adoption of a clawback provision improve financial reporting quality?
deHaan, Ed; Hodge, Frank; Shevlin, Terry - In: Contemporary accounting research : a journal of the … 30 (2013) 3, pp. 1027-1062
Persistent link: https://www.econbiz.de/10010222834
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Financial Accounting Regulation and Executive Compensation Design
Zhou, Wei - 2011
conjectures of prior research, our results show that the removal of favorable accounting treatment for stock options post SFAS 123 … financial reporting standards by providing evidence that the leveling of accounting treatment for different forms of equity … actual consequences of a heavily debated accounting standard change, this study also provides important policy implications …
Persistent link: https://www.econbiz.de/10013123417