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Evidence on factors affecting the relationship between CEO stock option compensation and earnings management

Meek, Gary K.; Rao, Ramesh P.; Skousen, Christopher J. - In: Review of Accounting and Finance 6 (2007) 3, pp. 304-323

compensation and earnings management. Design/methodology/approach – Regression of CEO stock option compensation and other factors … discretionary accruals was found, implying that earnings management is more likely where stock options are a larger part of CEO … compensation. Earnings management is found to be moderated in large firms with stock option compensation and the relationship …

Persistent link: https://www.econbiz.de/10014989539

Stock options, idiosyncratic volatility, and earnings quality

Alam, Pervaiz; Liu, Min; Liu, Zhefeng; Peng, Xiaofeng - In: Review of Pacific Basin financial markets and policies 18 (2015) 2, pp. 1-30

Persistent link: https://www.econbiz.de/10011300934

CEO turnover around earnings restatements and fraud

Land, Judy K. - In: Pacific Accounting Review 22 (2010) 3, pp. 180-198

empirical analysis uses a logistic regression to test a sample of firms that restated earnings during the years 1996 …‐1999. Findings – The results show significant associations between measures of the severity of earnings restatement and the …

Persistent link: https://www.econbiz.de/10014968704

CEO compensation and firm performance : evidence from the US property and liability insurance industy

Sun, Fang; Wei, Xiangjing; Huang, Xue - In: Review of accounting & finance 12 (2013) 3, pp. 252-267

Persistent link: https://www.econbiz.de/10009788085

Director tenure and the compensation of bank CEOs

Byrd, John; Cooperman, Elizabeth S.; Wolfe, Glenn A. - In: Managerial Finance 36 (2010) February, pp. 86-102

Purpose – The purpose of this paper is to examine how board tenure affects the compensation of CEOs using a sample of 93 publicly traded US banks. Design/methodology/approach – The paper proposes a CEO allegiance hypothesis whereby long-term relationships with executives and other directors...

Persistent link: https://www.econbiz.de/10009319852

Audit fees and discretionary accruals: compensation structure effect

Alali, Fatima - In: Managerial Auditing Journal 26 (2011) January, pp. 90-113

Purpose – The purpose of this paper is to examine the relationship between discretionary accruals (DAs) and audit fees and whether this relationship is affected by the chief financial officer's (CFO) compensation structure. Design/methodology/approach – Using a large sample of...

Persistent link: https://www.econbiz.de/10009274306

Firm competitive behavior as a determinant of CEO pay

Offstein, Evan H.; Gnyawali, Devi R. - In: Journal of Managerial Psychology 20 (2005) 5, pp. 335-354

Purpose – To provide insight, explanation, and empirical evidence into how and why CEOs get paid the amounts that they do. Design/methodology/approach – This paper blends several methodologies. Using qualitative interviews with several high level managers, it develops a coding listing to...

Persistent link: https://www.econbiz.de/10014887920

Audit fees and discretionary accruals: compensation structure effect

Alali, Fatima - In: Managerial Auditing Journal 26 (2011) 2, pp. 90-113

Persistent link: https://www.econbiz.de/10014929238

Director tenure and the compensation of bank CEOs

Byrd, John; Cooperman, Elizabeth S.; Wolfe, Glenn A. - In: Managerial Finance 36 (2010) 2, pp. 86-102

Persistent link: https://www.econbiz.de/10014940090

Option grants and investor reaction to restatement-induced litigation Purpose – The purpose of this paper is to examine the relation between CEO option grants at the beginning of t...

Amoah, Nana Y. - In: Review of Accounting and Finance 1 (2012) February, pp. 40-52

Persistent link: https://www.econbiz.de/10010814971

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