We provide evidence that the use of discretionary accruals to manipulate reported earnings is more pronounced at firms where the CEO’s potential total compensation is more closely tied to the value of stock and option holdings. In addition, during years of high accruals, CEOs exercise unusually large amounts of options and CEOs and other insiders sell large quantities of shares
Over the recent 30 years, the increasing equity-based CEO compensation has attracted a lot of attent...
We present and test hypotheses about how the components of compensation influence earnings managemen...
This thesis consists of two essays exploring the effects of executive compensation contracts on the ...
We provide evidence that the use of discretionary accruals to manipulate reported earnings is more p...
This paper explores the relationship between CEOs’ equity incentives and earnings management base on...
Purpose – The purpose of this paper is to examine the factors affecting the relationships between CE...
The objective of this research is to test the expensing of stock options as part of CEO compensation...
This study investigates the association between earnings management and executive compensation by ex...
This study investigates the relationship between excess director compensation and CEO compensation a...
Synthesizing agency theory and prospect theory, we examined the effects of stock-based incentives on...
[[abstract]]This study investigates the relationship between excess director compensation and CEO co...
Abstract This paper aims to estimate the relationship between incentive-based executive pay and ear...
The objective of this research is to test the expensing of stock options as part of CEO compensation...
This dissertation is comprised of three papers on corporate earnings management and executive compen...
Corporate executives are paid at extremely high levels compared to lower-level employees, especially...
Over the recent 30 years, the increasing equity-based CEO compensation has attracted a lot of attent...
We present and test hypotheses about how the components of compensation influence earnings managemen...
This thesis consists of two essays exploring the effects of executive compensation contracts on the ...
We provide evidence that the use of discretionary accruals to manipulate reported earnings is more p...
This paper explores the relationship between CEOs’ equity incentives and earnings management base on...
Purpose – The purpose of this paper is to examine the factors affecting the relationships between CE...
The objective of this research is to test the expensing of stock options as part of CEO compensation...
This study investigates the association between earnings management and executive compensation by ex...
This study investigates the relationship between excess director compensation and CEO compensation a...
Synthesizing agency theory and prospect theory, we examined the effects of stock-based incentives on...
[[abstract]]This study investigates the relationship between excess director compensation and CEO co...
Abstract This paper aims to estimate the relationship between incentive-based executive pay and ear...
The objective of this research is to test the expensing of stock options as part of CEO compensation...
This dissertation is comprised of three papers on corporate earnings management and executive compen...
Corporate executives are paid at extremely high levels compared to lower-level employees, especially...
Over the recent 30 years, the increasing equity-based CEO compensation has attracted a lot of attent...
We present and test hypotheses about how the components of compensation influence earnings managemen...
This thesis consists of two essays exploring the effects of executive compensation contracts on the ...