Executive equity compensation and earnings management: A quantile regression approach

Executive equity compensation and earnings management: A quantile regression approach

Prior research has investigated the association between chief executive officer (CEO) equity compensation and earnings management but the evidence is not conclusive. Our empirical results show that CEO equity compensation is positively associated with discretionary accruals at the high quantiles of...

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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 2012
Subjects:
Accounting
Corporate Finance
Human Resources Management
Online Access:https://ink.library.smu.edu.sg/soa_research/989
http://aaahq.org/AM2012/abstract.cfm?submissionID=118
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/989
http://aaahq.org/AM2012/abstract.cfm?submissionID=118

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