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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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2012
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| Subjects: | |
| 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 |