Executive Equity Compensation and Earnings Management: A Quantile Regression Approach

• 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/979; https://ink.library.smu.edu.sg/context/soa_research/article/1978/viewcontent/2011PBFEAM_047.pdf
• Institution: Singapore Management University

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...