A concave relation between equity-based incentives and misreporting
Jae Hwan Ahn, Syed Zulfiqar Ali Shah, Gitae Park
| Year of publication: |
2023
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|---|---|
| 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
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| Subject: | Enforcement risk | Equity-based incentives | Financial misreporting | Risk-taking incentives | Securities fraud | Anreiz | Incentives | Prinzipal-Agent-Theorie | Agency theory | Aktienoption | Stock option | Bilanzdelikt | Accounting fraud | Managervergütung | Executive compensation | Risiko | Risk | Betrug | Fraud | Risikopräferenz | Risk attitude | Risikomanagement | Risk management |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2023.107134 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014468470