Equity incentives and earnings management: Evidence from the banking industry

• 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
• Institution: Singapore Management University

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...