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Monitoring by busy and overlap directors : an examination of executive remuneration and financial reporting quality
Fernández Méndez, Carlos; Arrondo García, Rubén; … - In: Spanish journal of finance and accounting 46 (2017) 173, pp. 28-62
Persistent link: https://www.econbiz.de/10011672411
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Corporate Governance, CEO Compensation and Accounting Conservatism
Sikalidis, Alexandros - In: International journal of business and economic sciences … 14 (2021) 1, pp. 80-95
Purpose: This study examines the moderating impact of corporate governance quality on the relation between CEO bonus compensation and accounting conservatism. Design/methodology/approach: We use market-based and accrual-based measures to estimate accounting conservatism. According to prior...
Persistent link: https://www.econbiz.de/10012604068
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The influence of independence and compensation of the directors on family firms and real earnings management
Alhebri, Adeeb Abdulwahab; Al-Duais, Shaker Dahan; … - In: Cogent economics & finance 9 (2021) 1, pp. 1-17
This study investigates real earnings management in family firms and further examines the moderating effects of the independence and compensation of directors. Based on a sample of 106 non-financial public listed firms over 5 years in Saudi Arabia, the empirical results show that family firms...
Persistent link: https://www.econbiz.de/10013184003
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Empirical research on the correlation between Real Earnings Management of state-owned enterprises and executive compensation : from the perspective of executive structural power
Yu, Lei; Dai, Yuxuan; Zheng, Keguang; Zhang, Yongjie - In: International journal of financial engineering 6 (2019) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10012028866
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Mediating effects of remuneration on earnings management and firm equity value
Premagowrie Sivanandan; Nor Shaipah Abdul Wahab - In: Asian journal of accounting & governance 14 (2020), pp. 1-16
Persistent link: https://www.econbiz.de/10012543828
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Audit committee cash compensation and propensity of firms to beat earnings by a large margin : conditional effects of CEO power and agency risks
Rickling, Maria F.; Sharma, Divesh S. - In: International journal of auditing : IJA 21 (2017) 3, pp. 304-323
Persistent link: https://www.econbiz.de/10011854633
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Management compensation and auditor reputation on earnings management and on share returns
Farichah - In: European research studies 20 (2017) 3A, pp. 196-208
Persistent link: https://www.econbiz.de/10012219013
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Vergütungsanreize und opportunistische Bilanzpolitik : Eine empirische Analyse der Rolle von Aufsichtsrat und Abschlussprüfer
Tebben, Tobias - 2011
Die Vorstände von Aktiengesellschaften können durch Bilanzpolitik die Bemessungsgrundlage ihrer erfolgsabhängigen …
Persistent link: https://www.econbiz.de/10014425309
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Vergütungsanreize und opportunistische Bilanzpolitik : eine empirische Analyse der Rolle von Aufsichtsrat und Abschlussprüfer
Tebben, Tobias - 2011 - 1. Aufl.
Persistent link: https://www.econbiz.de/10008909121
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Executive compensation structure and earnings management : evidence from Australian listed firms in the period of governance reform
Sun, Lan - In: International journal of corporate governance : IJCG 12 (2021) 1, pp. 1-35
Persistent link: https://www.econbiz.de/10012612890