CEO employment contract horizon and earnings management
This article examines the implications of CEO employment contract horizon for earnings management incentives. We postulate that, throughout the contract horizon, the board learns about the CEO’s ability through reported performance to determine contract renewal or termination. However, the informati...
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Main Authors: | , , |
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2011
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Subjects: | |
Online Access: | https://ink.library.smu.edu.sg/soa_research/852 http://aaahq.org/AM2011/abstract.cfm?submissionID=568 |
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Institution: | Singapore Management University |
Language: | English |