Executive equity compensation and earnings management: A quantile regression analysis

Executive equity compensation and earnings management: A quantile regression analysis

Prior research has investigated the association between executive equity compensation and earnings management but the evidence is not conclusive. We investigate this question using the quantile regression approach which allows the coefficient on the independent variable (equity compensation) to...

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Bibliographic Details
Main Authors: CHEN, Chih-Ying, LI, Ming-Yuan
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2011
Subjects:
Equity incentives
executive compensation
quantile regression
earnings management
discretionary accruals
Accounting
Corporate Finance
Human Resources Management
Online Access:https://ink.library.smu.edu.sg/soa_research/861
http://centerforpbbefr.rutgers.edu/2011PBFEAM/Download/AS/AS-22/2011PBFEAM-047.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/861
http://centerforpbbefr.rutgers.edu/2011PBFEAM/Download/AS/AS-22/2011PBFEAM-047.pdf

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