Executive Equity Compensation and Earnings Management: A Quantile Regression Approach

• المؤلفون الرئيسيون: CHEN, Chih-Ying, LI, Ming-Yuan
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2011
• الموضوعات: Equity incentives; executive compensation; quantile regression; earnings management; discretionary accruals; Accounting; Corporate Finance; Human Resources Management
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/979; https://ink.library.smu.edu.sg/context/soa_research/article/1978/viewcontent/2011PBFEAM_047.pdf

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 shif...