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A perspective on regulatory paradigms : the case of IRS and Sarbanes-Oxley approaches to executive compensation-related regulation
Wallace, James S.; Krivogorsky, Victoria; Ferris, Kenneth R. - In: Research in accounting regulation 21 (2009) 2, pp. 111-117
Persistent link: https://www.econbiz.de/10009230588
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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
The Sarbanes-Oxley Act of 2002 (SOX) imposed stringent requirements on corporate executives to hold them more accountable for their management decisions. This act has ramifications for executive pay as well. This study investigates the lessening effects of SOX on the association between...
Persistent link: https://www.econbiz.de/10013368360
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Executive equity risk-taking incentives and audit pricing
Chen, Yangyang; Gul, Ferdinand A.; Veeraraghavan, Madhu; … - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2205-2234
Persistent link: https://www.econbiz.de/10011414452
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Going short-term or long-term? : CEO stock options and temporal orientation in the presence of slack
Martin, Geoffrey P.; Wiseman, Robert M.; Gomez-Mejia, … - In: Strategic management journal 37 (2016) 12, pp. 2463-2480
Persistent link: https://www.econbiz.de/10011578057
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Are CEO stock option grants optimal? : evidence from family firms and non-family firms around the Sarbanes-Oxley Act
Tang, Hongfei - In: Review of quantitative finance and accounting 42 (2014) 2, pp. 251-292
Persistent link: https://www.econbiz.de/10010391675
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A Perspective on Regulatory Paradigms : The Case of IRS and Sarbanes-Oxley Approaches to Executive Compensation-Related Regulation
Ferris, Kenneth R. - 2010
In this paper we explore two regulatory paradigms, with an emphasis on the regulation of executive compensation. An example of the traditional rule-based paradigm is Internal Revenue Code Section 162(m) in which a tax-deductible cap was passed into law to limit executive compensation. We...
Persistent link: https://www.econbiz.de/10013147348
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Easy money? : managerial power and the option backdating game revisited
Guthrie, Graeme A.; Stannard, Tom - In: Journal of banking & finance 118 (2020), pp. 1-15
Persistent link: https://www.econbiz.de/10012521045
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CEO equity incentives and the remediation of material weaknesses in internal control
Liu, Xuejiao; Liu, Xiaohong - In: Journal of business finance & accounting : JBFA 44 (2017) 9/10, pp. 1338-1369
Persistent link: https://www.econbiz.de/10011820485
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Chapter 4. Executive Compensation: Where We Are, and How We Got There
Murphy, Kevin J. - 2013
been both a response to and a major driver of time trends in executive compensation over the past century, and that any …
Persistent link: https://www.econbiz.de/10014025560
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The joint influence of Sarbanes-Oxley and FAS123R on financial misreporting
Davis, Robert T.; Lopez, Thomas J.; Pollard, Troy - In: Journal of business finance & accounting : JBFA 50 (2023) 9/10, pp. 1836-1866
Persistent link: https://www.econbiz.de/10014443318