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...
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Main Authors: | CHENG, Qiang, WARFIELD, Terry, YE, Minlei |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2011
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Subjects: | |
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 |
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Institution: | Singapore Management University |
Language: | English |
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