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Earnings Management Surrounding Forced CEO Turnover : Evidence from the U.S. Property-Casualty Insurance Industry
Cheng, Jiang - 2019
In this paper, we investigate earnings management surrounding forced CEO turnover for U.S. property-casualty insurance companies with differing organizational forms. We analyze the three principal organizational form types in the industry – publicly-traded stocks, closely-held stocks, and...
Persistent link: https://www.econbiz.de/10012898543
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Executive overconfidence and the slippery slope to financial misreporting
Schrand, Catherine; Zechman, Sarah L. C. - 2011
A detailed analysis of firms subject to SEC Accounting and Auditing Enforcement Releases (AAERs) in the 1990s and 2000s suggests that approximately one-quarter are the result of an act that is consistent with legal standards of intent. In the remaining three quarters, the initial misstatement...
Persistent link: https://www.econbiz.de/10009349654
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Comparing Earnings Management in Germany and the USA
Arifin, Taufiq - 2013
This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management's descretion to manipulate accruals,...
Persistent link: https://www.econbiz.de/10013074429
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Earnings Management in Domestic and Foreign IPOs in the United States : Do Home Country Institutions Matter?
Filatotchev, Igor - 2019
Using a large sample of domestic and foreign IPOs in the US, we investigate how threats of enforcement by the Securities and Exchange Commission (SEC) and private litigation influence earnings management in IPO prospectuses. We propose that perceptions of foreign institutions may influence SEC...
Persistent link: https://www.econbiz.de/10012870629
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The incentives for tax planning
Armstrong, Christopher; Blouin, Jennifer L.; Larcker, … - 2011 - Draft: March 8, 2011
We use a proprietary data set with detailed executive compensation information to examine the relationship between the incentives of the tax director and GAAP and cash effective tax rates, the book-tax gap, and measures of tax aggressiveness. We find that the incentive compensation of the tax...
Persistent link: https://www.econbiz.de/10009506609
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M&A Decisions and U.S. Firms’ Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts
Brown, Anna Bergman - 2016
We examine whether U.S. firms' M&A decisions influence the likelihood of voluntary adoption of clawback provisions in executive compensation contracts and whether clawback adoption improves subsequent M&A decisions. Because prior research finds that poor M&A decisions are associated with future...
Persistent link: https://www.econbiz.de/10013008597
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Managers’ Stock-Based Compensation and Disclosures of High Proprietary Cost Information : An Investigation of US Biotech Firms
Enache, Luminita - 2020
proprietary information. While prior studies suggest that stock-based compensation provides managers with an incentive to enhance … that, on average, managers' stock-based compensation is not significantly related with their disclosure of high proprietary … cost information. More importantly, we find that a larger amount of stock-based compensation motivates managers to reveal …
Persistent link: https://www.econbiz.de/10012853081
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The dating game : do managers designate option grant dates to increase their compensation?
Narayanan, M. P.; Seyhun, H. Nejat - In: The review of financial studies 21 (2008) 5, pp. 1907-1945
Persistent link: https://www.econbiz.de/10003764992
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Essays in financial economics
Shang, On Tat Alfred - 2004
Persistent link: https://www.econbiz.de/10003778060
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Market valuation and earnings manipulation
Hu, Shing-yang; Lin, Yueh-hsiang - 2006
Persistent link: https://www.econbiz.de/10003314342