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Managerial Incentives for Earnings Management Among Listed Firms : Evidence from Fiji
Rani, Prena - 2013
High profile corporate collapses of the past decade have undermined the integrity of financial reporting. Earnings management has been of growing concern to many academics, practitioners and regulators. Despite an enormous amount of regulation and standards governing the financial reporting...
Persistent link: https://www.econbiz.de/10013090175
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The Impact of SOX on Earnings Management Activities around CEO Turnovers
Geertsema, Paul - 2018
We assess the impact of the Sarbanes-Oxley Act (SOX) on discretionary accruals (DA) and real earnings management (REM) activities around CEO turnovers. Improved corporate governance post-SOX can either deter earnings management (the deterrence effect) or pressure CEOs to inflate earnings when...
Persistent link: https://www.econbiz.de/10012906463
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Role of social relations of outside directors with CEO in earnings management
Shaique, Muhammad; Guo, Fei; Shaikh, Ruqia; Khan, Shahbaz; … - In: International Journal of Financial Studies : open … 5 (2017) 4, pp. 1-14
The purpose of this study is to examine the impact of social relations among the board members on earnings management in Pakistani listed companies. Specifically, we have analyzed the social networks between CEO and outside board members. The modified Jones model has been used in this study to...
Persistent link: https://www.econbiz.de/10011898906
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Signaling Firm Performance Through Financial Statement Presentation : An Analysis Using Special Items
Riedl, Eddie - 2009
This paper investigates whether managers' presentation of special items within the financial statements reflects … presentation, as well as prior research investigating managers' presentation choices in other contexts. Empirical results reveal … managers using the income statement versus footnote presentation to assist users in identifying those special items most likely …
Persistent link: https://www.econbiz.de/10012721546
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Earnings Management and Corporate Governance in Family-Controlled Companies
Bar-Yosef, Sasson; Prencipe, Annalisa - 2009
monitoring of managerial decisions. Among these is the managers' decision to manage earnings. Prior studies have shown that …
Persistent link: https://www.econbiz.de/10014209639
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Firm Performance, Shareholder Activism, and Mandatory Executive Compensation Disclosure
Schantl, Stefan - 2020
Early empirical studies find a negative association between firm performance and shareholder activism, whereas more recent studies document a positive association. We argue and theoretically show that this change in behavior results from mandating executive compensation disclosure. We develop a...
Persistent link: https://www.econbiz.de/10012839787
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A Contracting Perspective on Earnings Quality
Christensen, Peter O.; Feltham, Gerald A.; Sabac, Florin - 2013
This paper analyzes the impact of signal-to-noise-ratios and the autocorrelation of a performance measure on the principal's welfare in dynamic agencies with renegotiation. We consider the impact of changes in the persistent, transitory, and reversible components of accounting earnings on its...
Persistent link: https://www.econbiz.de/10014156518
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Determinants and Performance Effects of Executive Pay Multiples
Hyun, Jeong-Hoon - 2012
Disclosure rules for the Korean Stock Exchange require Korean firms to disclose average executive and employee pay. These disclosures provide a unique opportunity to examine factors influencing the executive pay multiple (executive-employee pay disparity) and its effects on performance. We find...
Persistent link: https://www.econbiz.de/10013107909
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Firm Performance Implications of Using Qualitative Criteria in CEO Bonus Contracts
Feng, Nancy Chun - 2020
Many argue that the design of compensation contracts for public company chief executive officers (CEOs) is often not guided by a goal of value maximization. Yet, there is limited direct empirical evidence on the negative consequences of the proposed inefficient contracting between shareholders...
Persistent link: https://www.econbiz.de/10012853379
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Explicit Relative Performance Evaluation and Managerial Decision-Making : Evidence from Firm Performance and Risk-taking Behavior
Tice, Frances M. - 2020
This study examines the effect of relative performance evaluation (RPE) on firm performance and risk-taking behavior. Agency theory suggests that RPE use in executive compensation plans improves risk sharing and strengthens incentive alignment when firm performance is exposed to common shocks. I...
Persistent link: https://www.econbiz.de/10012856079