contractual benefits of using accounting information to determine executive compensation in China. After controlling for firm and … accounting-based performance sensitivity of executive compensation. Subsample analysis suggests that improvements in accounting … effects of IFRS adoption on the use of accounting performance in executive compensation are driven by the reduction in …

This study investigates the relation between discretionary accounting choices and executive compensation in Japanese … firm managers receiving no bonus adopt income-decreasing accruals and extraordinary items. In particular, evidence shows …

The incentive to manipulate earnings to enhance earnings-based compensation increases in managers' terminal years. We … terminal period and provide an explanation for the limited evidence of accounting manipulation in CEOs' terminal years …

conjectures of prior research, our results show that the removal of favorable accounting treatment for stock options post SFAS 123 … financial reporting standards by providing evidence that the leveling of accounting treatment for different forms of equity … actual consequences of a heavily debated accounting standard change, this study also provides important policy implications …

managers, their contribution may be dependent on other corporate governance mechanisms, e.g. board composition, as significant …

, accounting rules, legislation, and the general political climate. A major theme of this study is that government intervention has …

regulation on earnings management arising from CEOs' equity incentives. We find that bank managers with high equity incentives …