Equity incentives and earnings management
This paper examines the link between managers' equity incentives—arising from stock-based compensation and stock ownership—and earnings management. We hypothesize that managers with high equity incentives are more likely to sell shares in the future and this motivates these managers to engage i...
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| Main Authors: | , |
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| 格式: | text |
| 語言: | English |
| 出版: |
Institutional Knowledge at Singapore Management University
2005
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| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/829 https://ink.library.smu.edu.sg/context/soa_research/article/1828/viewcontent/SSRN_id457840.pdf |
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