Effects of superiors' compensation structures on psychophysiological responses and real earnings management decisions of subordinate managers
Alisa G. Brink, Andrea Gouldman, Jacob M. Rose, Kristian Rotaru
| Year of publication: |
2020
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|---|---|
| Authors: | Brink, Alisa G. ; Gouldman, Andrea ; Rose, Jacob M. ; Rotaru, Kristian |
| Published in: |
Management accounting research. - Amsterdam [u.a.] : Elsevier, ISSN 1044-5005, ZDB-ID 1040541-0. - Vol. 48.2020, p. 1-13
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| Subject: | Emotion | Executive compensation | Eye tracking | Facial expression | Incentives | Pupillometry | Real earnings management | Bilanzpolitik | Accounting policy | Führungskräfte | Managers | Vergütungssystem | Compensation system | Managervergütung | Leistungsentgelt | Performance pay | Leistungsanreiz | Performance incentive | Prinzipal-Agent-Theorie | Agency theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.mar.2020.100691 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012303575