ARMSTRONG, CHRISTOPHER S.; JAGOLINZER, ALAN D.; … - In: Journal of Accounting Research 48 (2010) 2, pp. 225-271
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>This study examines whether Chief Executive Officer (CEO) equity-based holdings and compensation provide incentives to manipulate accounting reports. While several prior studies have examined this important question, the empirical evidence is mixed and the existence of a link between CEO...