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Does the introduction of CSR criteria into CEO incentive pay reduce their earnings management? : the case of companies listed in the SBF 120
Khenissi, Mohamed; Jahmane, Abderrahman; Hofaidhllaoui, … - In: Finance research letters 48 (2022), pp. 1-8
Persistent link: https://www.econbiz.de/10013460193
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Earnings Management in the UK : The Impact of Managerial Share Ownership and Minority Shareholder Protection on Discretionary Accruals
Bos, Sebastian - 2017
accrual based earnings management. It provides the first empirical evidence that the relationship is impacted by UK Company … is reached, executive share ownership effectively mitigates accrual based earnings management. We find no evidence that …
Persistent link: https://www.econbiz.de/10012976190
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Corporate social responsibility disclosures and earnings quality : are they a reflection of managers' opportunistic behavior?
Muttakin, Mohammad Badrul; Khan, Arifur; Azim, Mohammad I. - In: Managerial auditing journal 30 (2015) 3, pp. 277-298
Persistent link: https://www.econbiz.de/10010505961
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The effect of outside directors' and auditors' incentives on managers' ability to manage cash bonuses
Pott, Christiane; Tebben, Tobias; Watrin, Christoph - In: Journal of management & governance 18 (2014) 2, pp. 505-540
Persistent link: https://www.econbiz.de/10010348779
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Client importance and earnings quality : an analysis of the moderating effect of managerial incentives for target beating versus auditors' incentives to avoid reputational losses a...
Park, Bum-Jin - In: Spanish journal of finance and accounting 44 (2015) 168, pp. 427-457
Persistent link: https://www.econbiz.de/10011557957
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The role of corporate governance in shaping accruals manipulation prior to acquisitions
Lehmann, Nico - In: Accounting and business research : a research quarterly … 46 (2016) 4, pp. 327-364
Persistent link: https://www.econbiz.de/10011564347
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Impact of managerial incentive structure on operating asymmetries and accruals
Jin, Byunghoon - In: The journal of corporate accounting & finance 33 (2022) 1, pp. 111-123
Persistent link: https://www.econbiz.de/10012816201
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Chief financial officer co-option and chief executive officer compensation
Dikolli, Shane S.; Heater, John C.; Mayew, William J.; … - In: Management science : journal of the Institute for … 67 (2021) 3, pp. 1939-1955
Persistent link: https://www.econbiz.de/10012506071
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CEO shareholdings and earnings manipulation : a behavioral explanation
Petrou, Andreas P.; Procopiou, Andreas - In: European management review : the journal of the … 13 (2016) 2, pp. 137-148
Persistent link: https://www.econbiz.de/10011610437
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Conflict or alignment? : the role of return-oriented foreign shareholders and domestic relational shareholders in mitigating earnings management
Yoshikawa, Toru; Requejo, Ignacio; Colpan, Asli M.; … - In: Strategic Organization 21 (2023) 4, pp. 827-855
Persistent link: https://www.econbiz.de/10014436161