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CFO's accounting talent, compensation and turnover
Loyeung, Anna; Matolcsy, Zoltan - In: Accounting and finance : journal of the Accounting … 55 (2015) 4, pp. 1105-1134
Persistent link: https://www.econbiz.de/10011441376
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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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CFO co-option and CEO compensation
Dikolli, Shane S. - 2019
manage earnings prior to the Sarbanes-Oxley regulatory intervention and switch to real activities manipulation afterwards …
Persistent link: https://www.econbiz.de/10012903005
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How powerful CFOs camouflage and exploit equity-based incentive compensation
Collins, Denton; Fleischman, Gary; Kaden, Stacey; … - In: Journal of business ethics : JOBE 153 (2018) 2, pp. 591-613
Persistent link: https://www.econbiz.de/10011952650
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Chief financial officers' short- and long-term incentive-based compensation and earnings management
Hossain, Sarowar; Monroe, Gary S. - In: Australian accounting review 25 (2015) 3, pp. 279-291
Persistent link: https://www.econbiz.de/10011841796
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CFO role and CFO compensation : an empirical analysis of their implications
Caglio, Ariela; Dossi, Andrea; Van der Stede, Wim A. - In: Journal of accounting and public policy 37 (2018) 4, pp. 265-281
Persistent link: https://www.econbiz.de/10011926417
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Gender pay gap in American CFOs : theory and evidence
Francis, Bill B.; Hasan, Iftekhar; Hovakimian, Gayane; … - In: The journal of corporate finance : contracting, … 80 (2023), pp. 1-26
Persistent link: https://www.econbiz.de/10014365123
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The impact of the options backdating scandal on shareholders
Bernile, Gennaro; Jarrell, Gregg A. - In: Journal of accounting & economics 47 (2009) 1/2, pp. 2-26
Persistent link: https://www.econbiz.de/10003821262
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Taxes and the backdating of stock option exercise dates
Dhaliwal, Dan S.; Erickson, Merle M.; Heitzman, Shane - In: Journal of accounting & economics 47 (2009) 1/2, pp. 27-49
Persistent link: https://www.econbiz.de/10003821595
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Climate for scandal : corporate environments that contribute to accounting fraud
Crutchley, Claire E.; Jensen, Marlin R.; Marshall, … - In: The financial review : the official publication of the … 42 (2007) 1, pp. 53-73
Persistent link: https://www.econbiz.de/10003417740