management, have decreased. In general, these findings are consistent with the notion that the 2006 SEC disclosure rules lowered … management's self-interested actions by mitigating the information asymmetry between investors and managers …In 2006, the SEC amended the disclosure requirements for executive compensation and stock ownership. This paper …

aktienbasierte Entlohnungsverträge die produktiven Arbeitsanreize von Managern erhöhen, aber auch verstärkte Earnings-Management …

explicitly evaluate managers relative to peer performance are associated with: (1) the transparency of mandatory disclosure; (2 …. Collectively, our findings suggest that managerial incentives can motivate managers to abandon the novel “disclosure substitution …We examine the relation between managerial incentives and disclosure. Specifically, we examine how contracts that …

disclosure policy; where agency costs are too large, shareholders will be unwilling to award performance-based compensation …, which induces both effort and fraudulent reporting. The principal findings are (1) fraud and effort are positively …