Earnings restatements, changes in CEO compensation, and firm performance

Prior research finds that earnings restatements are linked to CEOs' excessive option-based compensation and equity holdings. In this paper, we investigate whether firms that experience earnings restatements recontract with their CEOs to reduce their option-based compensation and if so, whether...

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Bibliographic Details
Main Authors: CHENG, Qiang, Farber, David
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2008
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/825
https://ink.library.smu.edu.sg/context/soa_research/article/1824/viewcontent/SSRN_id808344.pdf
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Institution: Singapore Management University
Language: English
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