Equity incentives and earnings management: Evidence from the banking industry

Equity incentives and earnings management: Evidence from the banking industry

We examine the relationship between equity incentives and earnings management in the banking industry. By focusing on this regulated industry and using industry-specific earnings management proxies, we provide evidence on the impact of regulation on earnings management arising from chief executive o...

Full description

Saved in:
Bibliographic Details
Main Authors: CHENG, Qiang, WARFIELD, Terry, YE, Minlei
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2011
Subjects:
Banking
Earnings
Equity Incentives
Regulations
Accounting
Corporate Finance
Finance and Financial Management
Online Access:https://ink.library.smu.edu.sg/soa_research/824
https://ink.library.smu.edu.sg/context/soa_research/article/1823/viewcontent/SSRN_id1326558.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/824
https://ink.library.smu.edu.sg/context/soa_research/article/1823/viewcontent/SSRN_id1326558.pdf

Similar Items