Narrow search
Showing 1 - 10 of 22,939
Cover Image
Determinants and consequences of clawback provisions in management compensation contracts : a structured literature review on empirical evidence
Velte, Patrick - In: Business research 13 (2020) 3, pp. 1417-1450
managers, their contribution may be dependent on other corporate governance mechanisms, e.g. board composition, as significant …
Persistent link: https://www.econbiz.de/10012422403
Cover Image
Mandatory IFRS adoption and executive compensation : evidence from China
Hou, Qingchuan; Jin, Qinglu; Wang, Lanfang - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 9-29
This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the contractual benefits of using accounting information to determine executive compensation in China. After controlling for firm and corporate governance characteristics, we find...
Persistent link: https://www.econbiz.de/10011826001
Cover Image
Female directors and real activities manipulation : evidence from China
Luo, Jin-hui; Xiang, Yuangao; Huang, Zeyue - In: China journal of accounting research : CJAR 10 (2017) 2, pp. 141-166
manipulation and investigates whether female directors on boards of directors (BoDs) affect managers’ real activities manipulation …
Persistent link: https://www.econbiz.de/10011844989
Cover Image
Role of social relations of outside directors with CEO in earnings management
Shaique, Muhammad; Guo, Fei; Shaikh, Ruqia; Khan, Shahbaz; … - In: International Journal of Financial Studies : open … 5 (2017) 4, pp. 1-14
The purpose of this study is to examine the impact of social relations among the board members on earnings management in Pakistani listed companies. Specifically, we have analyzed the social networks between CEO and outside board members. The modified Jones model has been used in this study to...
Persistent link: https://www.econbiz.de/10011898906
Cover Image
Executive compensation, share ownership, and earnings management of banks in Nigeria
Farouk, Musa Adeiza; Ahmed, Zik-Rullahi Abubakar - In: Journal of economics & management 45 (2023) 1, pp. 26-43
Aim/purpose - Higher compensation and increased share ownership are believed to drive fewer earnings management. Therefore, the study examines the moderating impact of share ownership on the relationship between executive compensation and earnings management of listed Deposit Money Banks in...
Persistent link: https://www.econbiz.de/10014325176
Cover Image
The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management : evidence from Bangladesh
Uddin, Mohammad Helal - In: Cogent business & management 10 (2023) 1, pp. 1-25
This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this connection. The empirical investigation used...
Persistent link: https://www.econbiz.de/10014469217
Cover Image
Corporate governance mechanisms and earnings management : the moderating role of female directors
Mensah, Emmanuel; Boachie, Christopher - In: Cogent business & management 10 (2023) 1, pp. 1-20
The current study investigates how board gender diversity moderates the relationship between corporate governance mechanisms (CG) and earnings management (EM) practices of firms in sub-Saharan Africa. The study samples annual reports and financial statements of 52 firms from nine sub-Saharan...
Persistent link: https://www.econbiz.de/10014460810
Cover Image
Financial reporting material misstatements, earnings conservatism and managerial replacement decisions
Wei, Jo Ting - In: International journal of business and economic sciences … 14 (2021) 1, pp. 7-21
reduce the demand for conservative financial reporting after replacing managers in the reveal of restatements. Design …, when restating firms make replacement decisions for managers following restatements, they would demand less conservative …
Persistent link: https://www.econbiz.de/10012603984
Cover Image
Timing earnings
Chen, Donghua; Qi, Xiangqin; Shen, Yongjian; Lin, Huimiao - In: China journal of accounting research : CJAR 4 (2011) 4, pp. 211-232
Since the opening of China’s securities market, there have been a number of bull and bear cycles. This paper discusses how executives use the market timing approach to manage earnings in different cycles to maximize firm value. We find that Chinese listed companies choose to release more...
Persistent link: https://www.econbiz.de/10011823814
Cover Image
"Colorful" approach regarding creative accounting : an introspective study based on the association technique
Balaciu, Diana Elisabeta; Bogdan, Victoria; Feleagă, … - In: Journal of accounting & management information systems … 13 (2014) 4, pp. 643-664
The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of … use creative accounting techniques. The research is based on the administration of a questionnaire to Romanian managers … from Bihor county. Wishing to detect as favorably as possible the way in which the managers perceive and develop their …
Persistent link: https://www.econbiz.de/10011310007