Clawback provision of SOX, financial misstatements, and CEO compensation contracts
Year of publication: |
2019
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Authors: | Natarajan, Ramachandran ; Zheng, Kenneth |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 34.2019, 1, p. 74-98
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Subject: | clawback provision | financial misstatements | CEO compensation contracts | Sarbanes-OxleyAct (SOX) | Section 304 | Managervergütung | Executive compensation | Internes Kontrollsystem | Internal control | Führungskräfte | Managers | Prinzipal-Agent-Theorie | Agency theory | Leistungsanreiz | Performance incentive | Corporate Governance | Corporate governance | Leistungsentgelt | Performance pay |
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