The role of convex equity incentives in managers' forecasting decisions
Young Jun Cho, David Tsui, Holly I. Yang
| Year of publication: |
2021
|
|---|---|
| Authors: | Cho, Young Jun ; Tsui, David ; Yang, Holly I. |
| Published in: |
Journal of financial reporting : a publication of the Financial Accounting and Reporting Section of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 2380-2154, ZDB-ID 3063413-1. - Vol. 6.2021, 2, p. 19-44
|
| Subject: | voluntary disclosure | earnings guidance | managerial incentives | disclosure risks | Unternehmenspublizität | Corporate disclosure | Führungskräfte | Managers | Leistungsanreiz | Performance incentive | Managervergütung | Executive compensation | Bilanzpolitik | Accounting policy | Prinzipal-Agent-Theorie | Agency theory | Prognose | Forecast | Theorie | Theory | Anreiz | Incentives | Berichtswesen | Reporting | Gewinnprognose | Earnings announcement | Gewinnermittlung | Profit determination |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JFR-2020-009 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013448027