Sikalidis, Alexandros - In: International journal of business and economic sciences … 14 (2021) 1, pp. 80-95
compensation and accounting conservatism. Design/methodology/approach: We use market-based and accrual-based measures to estimate … accounting conservatism. According to prior literature (Core, Holthausen and Larcker, 1999; Bhojraj and Sengupta, 2003; Rees and … relation between CEO bonus compensation and accounting conservatism. Finding: Our sample consists of S&P 500 companies while …