Investigating discretion in executive contracting : extracting private information from valuation allowance decisions
Katharine D. Drake, Ellen Engel, Melissa A. Martin
| Year of publication: |
2023
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|---|---|
| Authors: | Drake, Katharine D. ; Engel, Ellen ; Martin, Melissa A. |
| Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 28.2023, 2, p. 533-569
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| Subject: | Executive compensation and turnover | Private information | Loss firms | Loss persistence | Valuation allowance | Discretion in contracting | Asymmetrische Information | Asymmetric information | Führungskräfte | Managers | Prinzipal-Agent-Theorie | Agency theory | Managervergütung | Executive compensation | Verlust | Loss | Vertragstheorie | Contract theory | Vertrag | Contract |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-021-09648-y [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014335907