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...
محفوظ في:
المؤلفون الرئيسيون: | CHENG, Qiang, Warfield, Terry |
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التنسيق: | text |
اللغة: | English |
منشور في: |
Institutional Knowledge at Singapore Management University
2005
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الموضوعات: | |
الوصول للمادة أونلاين: | https://ink.library.smu.edu.sg/soa_research/829 https://ink.library.smu.edu.sg/context/soa_research/article/1828/viewcontent/SSRN_id457840.pdf |
الوسوم: |
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