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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格式: | text |
語言: | English |
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Institutional Knowledge at Singapore Management University
2011
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在線閱讀: | 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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