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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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More Long Term Compensation and... More Fraud?
Spindler, James C. - 2015
I show that heeding recent calls to reduce agency costs and managerial short-termism may, in fact, lead to more fraud but better welfare outcomes. In the model, shareholders choose the manager's compensation in light of the manager's dual roles of exerting effort and making disclosures regarding...
Persistent link: https://www.econbiz.de/10013037321
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CEO overconfidence, CEO compensation, and earnings manipulation
Yu, Chia-Feng - In: Journal of management accounting research : JMAR 26 (2014) 2, pp. 167-193
Persistent link: https://www.econbiz.de/10010480124
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Earnings Manipulation, Manager's Compensation and Reputation Concerns
Pinheiro, Tiago - 2012
manipulation and accounting discretion have a bell-shaped relation: increasing discretion when it is low, leads to more earnings …This paper analyzes the effects of managerial compensation and reputation concerns on earnings manipulation. I develop … he reports the truth when underlying earnings are high. Earnings manipulation is stronger when the manager is closer to …
Persistent link: https://www.econbiz.de/10013115659
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Pay convexity, earnings manipulation, and project continuation
Laux, Volker - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2233-2259
Persistent link: https://www.econbiz.de/10010469133
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CEO and CFO risk-taking incentives and earnings guidance
Jiang, Tianqi; Wang, Zhao; Goto, Shingo; Zhang, Fan - In: Applied economics letters 27 (2020) 15, pp. 1256-1259
Persistent link: https://www.econbiz.de/10012267118
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Accounting irregularities, management compensation structure and information asymmetry
Elayan, Fayez A.; Li, Jingyu; Meyer, Thomas Otto - 2003
Persistent link: https://www.econbiz.de/10001766708
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Financial misconduct and employee mistreatment : evidence from wage theft
Raghunandan, Aneesh - In: Review of accounting studies 26 (2021) 3, pp. 867-905
Persistent link: https://www.econbiz.de/10012659574
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Executive compensation and firm perfomance : a comparison of the US and Japan
Kato, Takao; Rockel, Mark L. - 1990
Persistent link: https://www.econbiz.de/10000858781
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The impact of compensation structure on salesforce turnover
Joseph, Kissan; Kalwani, Manohar U.; Putler, Daniel S. - 1993
Persistent link: https://www.econbiz.de/10000870081