A concave relation between equity-based incentives and misreporting
Year of publication: |
2023
|
---|---|
Authors: | Ahn, Jae Hwan ; Ali Shah, Syed Zulfiqar ; Park, Gitae |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 42.2023, 5, p. 1-12
|
Subject: | Enforcement risk | Equity-based incentives | Financial misreporting | Risk-taking incentives | Securities fraud | Anreiz | Incentives | Betrug | Fraud | Leistungsentgelt | Performance pay | Aktienoption | Stock option | Leistungsanreiz | Performance incentive | Managervergütung | Executive compensation | Prinzipal-Agent-Theorie | Agency theory | Risiko | Risk | Führungskräfte | Managers |
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