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Whose cash compensation has more influence on real earnings management, CEOs or CFOs?
Alkebsee, Radwan; Alhebry, Adeeb A.; Tian, Gaoliang - In: Journal of accounting in emerging economies : JAEE 12 (2022) 1, pp. 187-210
Persistent link: https://www.econbiz.de/10012797484
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Why and how firms use operating cash flow in compensation
Akono, Henri; Nwaeze, Emeka T. - In: Accounting and business research : a research quarterly … 48 (2018) 4, pp. 400-426
Persistent link: https://www.econbiz.de/10011891943
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Compensation practices in the lodging industry : does top management pay affect corporate performance?
Upneja, Arun; Ozdemir, Ozgur - In: International journal of hospitality management 38 (2014), pp. 30-38
Persistent link: https://www.econbiz.de/10010364597
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Lessening effects of SOX on the relationship between executive compensation components and cost of equity capital
Kanyarat Lek Sanoran - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-12
association between the cost of equity capital and shareholdings, only for the three non-CEO and non-CFO executives. This is the …The Sarbanes-Oxley Act of 2002 (SOX) imposed stringent requirements on corporate executives to hold them more … cost of equity capital and executive bonuses, stock options for all top five executives. However, SOX lessens the …
Persistent link: https://www.econbiz.de/10013368360
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CFO co-option and CEO compensation
Dikolli, Shane S. - 2019
We study whether relative power in the CEO-CFO relationship influences CEO compensation. To operationalize relative … power of a CEO over a CFO, we define CFO co-option as the appointment of a CFO after a CEO assumes office. We find that CFO … evidence also indicates that a primary channel through which CEO power over a co-opted CFO yields the achievement of earnings …
Persistent link: https://www.econbiz.de/10012903005
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Gender differences in compensation and earnings management : evidence from Australian CFOs
Duong, Lien; Evans, John P. - In: Pacific-Basin finance journal 40 (2016), pp. 17-35
Persistent link: https://www.econbiz.de/10011712042
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The effect of executive compensation on report lags : an empirical evidence
Laksmana, Indrarini; Pham, Trung; Dao, Mai - In: Review of Pacific Basin financial markets and policies 23 (2020) 2, pp. 2050011-1-2050011-35
Persistent link: https://www.econbiz.de/10012299690
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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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The impacts of accrual-based and real earnings management on executive compensation : evidence from Chinese public firms in the private sector
Zhou, Fangzhao; Wang, Lei; Zhang, Zenan; An, Yunbi - In: Asia-Pacific journal of accounting & economics : APJAE 25 (2018) 1/2, pp. 128-144
Persistent link: https://www.econbiz.de/10011986185
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How does organizational structure affect executive compensation?
Lee, Changmin; Kang, Hyung-goo; Seok, Woonam - In: Applied economics letters 25 (2018) 6, pp. 405-408
Persistent link: https://www.econbiz.de/10011854790