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Board committees, CEO compensation, and earnings management
Laux, Christian (contributor); Laux, Volker (contributor) - 2007
We analyze the effect of committee formation on how corporate boards perform two main functions: setting CEO pay and overseeing the financial reporting process. The use of performance-based pay schemes induces the CEO to manipulate earnings, which leads to an increased need for board oversight....
Persistent link: https://www.econbiz.de/10003530304
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Earnings information, arbitrage constraints, and the forecast dispersion anomaly
Kim, Soonho; Na, Haejung - In: Finance research letters 35 (2020), pp. 1-12
Persistent link: https://www.econbiz.de/10012439091
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Differential interpretations and earnings quality
Abdel-Meguid, Ahmed M.; Fernando, Guy D.; Schneible, … - In: Accounting horizons : a quarterly publication of the … 33 (2019) 2, pp. 59-73
Persistent link: https://www.econbiz.de/10012117559
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Dual class ownership structure and real earnings management
Manowan, Pavinee; Lin, Ling - In: International journal of accounting and finance 4 (2013) 1, pp. 86-97
Persistent link: https://www.econbiz.de/10009752643
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Labor union and real earnings management
Chun, Hong Min; Shin, Sang Yi - In: Global business and finance review 22 (2017) 4, pp. 30-49
Persistent link: https://www.econbiz.de/10011849537
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Product market competition, R&D investment choice, and real earnings management
Hsiao, Hsiao-Fen; Liao, Szu-Lang; Su, Chi-Wei; Sung, … - In: International journal of accounting and information … 25 (2017) 3, pp. 296-312
Persistent link: https://www.econbiz.de/10011777118
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The optimal stringency of accounting regulation to alleviate time inconsistency problems
Kang, Seongill - In: International review of economics & finance : IREF 49 (2017), pp. 190-210
Persistent link: https://www.econbiz.de/10011748399