Substitution between real and accruals-based earnings management after voluntary adoption of compensation clawback provisions
Lilian H. Chan; Kevin C. W. Chen; Tai Yuan Chen; Yangxin Yu
| Year of publication: |
2015
|
|---|---|
| Authors: | Chan, Lilian H. ; Chen, Kevin C. W. ; Chen, Tai-Yuan ; Yu, Yangxin |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 90.2015, 1, p. 147-174
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| Subject: | clawback provisions | real transactions management | accruals management | Bilanzpolitik | Accounting policy | Managervergütung | Executive compensation | Rückstellung | Accrual |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010488124