Does the introduction of CSR criteria into CEO incentive pay reduce their earnings management? : the case of companies listed in the SBF 120
Mohamed Khenissi, Abderrahman Jahmane, Mahrane Hofaidhllaoui
| Year of publication: |
2022
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|---|---|
| Authors: | Khenissi, Mohamed ; Jahmane, Abderrahman ; Hofaidhllaoui, Mahrane |
| Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 48.2022, p. 1-8
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| Subject: | CEO incentive pay | CSR criteria | Discretionary accruals | Real earnings management | Corporate Social Responsibility | Corporate social responsibility | Bilanzpolitik | Accounting policy | Führungskräfte | Managers | Leistungsentgelt | Performance pay | Managervergütung | Executive compensation | Aktiengesellschaft | Listed company | Rückstellung | Accrual | Prinzipal-Agent-Theorie | Agency theory | Leistungsanreiz | Performance incentive | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2022.102880 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013460193