Getting compensation right : the choice of performance measures in CEO bonus contracts and earnings management
Year of publication: |
2019
|
---|---|
Authors: | Tahir, Muhammad ; Ibrahim, Salma ; Nurullah, Mohamed |
Published in: |
The British accounting review : the journal of the British Accounting Association. - Amsterdam [u.a.] : Elsevier, ISSN 0890-8389, ZDB-ID 1015419-X. - Vol. 51.2019, 2, p. 148-169
|
Subject: | Earnings management | Executive compensation | Financial and non-financial performance measures | Discretionary accruals | Real activities management | Bilanzpolitik | Accounting policy | Führungskräfte | Managers | Managervergütung | Performance-Messung | Performance measurement | Leistungsentgelt | Performance pay | Rückstellung | Accrual | Prinzipal-Agent-Theorie | Agency theory |
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