The effect of outside directors' and auditors' incentives on managers' ability to manage cash bonuses
Christiane Pott; Tobias Tebben; Christoph Watrin
| Year of publication: |
2014
|
|---|---|
| Authors: | Pott, Christiane ; Tebben, Tobias ; Watrin, Christoph |
| Published in: |
Journal of management & governance. - Dordrecht : Springer, ISSN 1385-3457, ZDB-ID 1375940-1. - Vol. 18.2014, 2, p. 505-540
|
| Subject: | Bonus compensation | Earnings management | Discretionary accruals | Outside directors | Auditor independence | Non-audit fees | Corporate governance | Monitoring | Bilanzpolitik | Accounting policy | Führungskräfte | Managers | Corporate Governance | Wirtschaftsprüfung | Financial audit | Leistungsentgelt | Performance pay | Managervergütung | Executive compensation | Vorstand | Executive board | Prinzipal-Agent-Theorie | Agency theory | Rückstellung | Accrual | Leistungsanreiz | Performance incentive | Abschlussprüferrecht | Audit regulation | Internes Kontrollsystem | Internal control |
| Extent: | graph. Darst. |
|---|---|
| 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/10010348779