Add to ORKGThis study investigates the impact of CEO compensation on financial reporting quality. Using a sample of 1,500 listed U.S. firms, fiscal years from 2008 to 2016, I find that the percentage of CEO salary has a significantly negative association with the measure of financial reporting quality, the absolute value of the abnormal accruals (divided by total asset). In contrast, the percentage of CEO bonus and values of stock options are positively related to the abnormal accruals. This paper suggests that salary as a component of CEO compensation promotes high financial reporting quality but the CEO bonus and stock options lower the financial reporting quality
While many researchers are still unsure as to why CEOs in the United States on average are compensat...
Using a pooled cross-sectional, time-series regression approach, this study investigates the effects...
The objective of this research is to test the expensing of stock options as part of CEO compensation...
This study investigates the impact of CEO power on the quality of financial reporting measured by fi...
This paper examines the effects of CEO compensation package on earnings quality. I find that the pro...
Executive compensation has been a hot topic over the past decades. More and more people find that so...
Abstract This paper aims to estimate the relationship between incentive-based executive pay and ear...
This paper explores the relationship between CEOs’ equity incentives and earnings management base on...
This study attempts to observe the effect of board characteristics of non-financial UK firms on the...
In recent years, there has been a vast mass of large-scale business failures and scandals in various...
Recent media and public attention has focused on CEO compensation. This study looks at the rel...
In this paper, the main research question is that the say on pay law decelerates CEOs compensation g...
The objective of this research is to test the expensing of stock options as part of CEO compensation...
Executive compensation is an important part that cannot be ignored in corporate management. This art...
I examine the uses of accounting performance measures by testing the association between CEO cash pa...
While many researchers are still unsure as to why CEOs in the United States on average are compensat...
Using a pooled cross-sectional, time-series regression approach, this study investigates the effects...
The objective of this research is to test the expensing of stock options as part of CEO compensation...
This study investigates the impact of CEO power on the quality of financial reporting measured by fi...
This paper examines the effects of CEO compensation package on earnings quality. I find that the pro...
Executive compensation has been a hot topic over the past decades. More and more people find that so...
Abstract This paper aims to estimate the relationship between incentive-based executive pay and ear...
This paper explores the relationship between CEOs’ equity incentives and earnings management base on...
This study attempts to observe the effect of board characteristics of non-financial UK firms on the...
In recent years, there has been a vast mass of large-scale business failures and scandals in various...
Recent media and public attention has focused on CEO compensation. This study looks at the rel...
In this paper, the main research question is that the say on pay law decelerates CEOs compensation g...
The objective of this research is to test the expensing of stock options as part of CEO compensation...
Executive compensation is an important part that cannot be ignored in corporate management. This art...
I examine the uses of accounting performance measures by testing the association between CEO cash pa...
While many researchers are still unsure as to why CEOs in the United States on average are compensat...
Using a pooled cross-sectional, time-series regression approach, this study investigates the effects...
The objective of this research is to test the expensing of stock options as part of CEO compensation...