How board monitoring and mandated clawbacks shape managers' use of discretion : experimental evidence
Jeffrey Hales, Balaji Koka, Shankar Venkataraman
| Year of publication: |
2025
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|---|---|
| Authors: | Hales, Jeffrey ; Koka, Balaji ; Venkataraman, Shankar |
| Published in: |
Journal of management accounting research : JMAR. - Sarasota, Fla. : Assoc., ISSN 1049-2127, ZDB-ID 1101530-5. - Vol. 37.2025, 1, p. 127-141
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| Subject: | corporate governance | earnings management | accounting discretion | operational discretion | mandated clawbacks | public policy | Corporate Governance | Corporate governance | Bilanzpolitik | Accounting policy | Prinzipal-Agent-Theorie | Agency theory | Vorstand | Executive board |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JMAR-2022-090 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015421045