Peer comparison and management forecast behavior
Year of publication: |
2024
|
---|---|
Authors: | Kim, Jonghwan ; Koo, KwangJoo |
Published in: |
Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas. - Abingdon, Oxon : Routledge, Taylor & Francis Group, ISSN 2332-0753, ZDB-ID 2567008-6. - Vol. 53.2024, 4, p. 475-505
|
Subject: | executive compensation | management earnings forecasts | Peer comparison | tournament incentive | voluntary disclosures | Unternehmenspublizität | Corporate disclosure | Managervergütung | Executive compensation | Führungskräfte | Managers | Vergleich | Comparison | Prognose | Forecast | Prinzipal-Agent-Theorie | Agency theory | Leistungsanreiz | Performance incentive | Leistungsentgelt | Performance pay | Gewinn | Profit | Vergütungssystem | Compensation system | Soziale Gruppe | Social group |
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