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Cover -- Title Page -- Copyright Page -- ACKNOWLEDGEMENTS -- FOREWORD -- TABLE OF CONTENTS -- SOURCING OF FIGURES AND DIAGRAMS -- ABOUT THE AUTHORProf -- LIST OF CONTRIBUTORSA -- PROLOGUE AND PREAMBLEI -- CHAPTER 1 INTRODUCTION AND CONTEXT by Fermin Diez -- 1.1 INTRODUCTION -- 1.2 BACKGROUND --...
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To test the implication of Watts' (2003) argument that accounting conservatism increases the efficiency of executive compensation contracts, we investigate the relationship between accounting conservatism and earnings-based executive compensation contracts in Japanese firms. We focus on Japanese...
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