What does CEOs' pay-for-performance reveal about shareholders' attitude toward earnings overstatements?
Year of publication: |
December (I) 2017
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Authors: | Guthrie, Katherine ; Kwon, Illoong ; Sokolowsky, Jan |
Published in: |
Journal of business ethics : JOBE. - Dordrecht : Springer, ISSN 0167-4544, ZDB-ID 868017-6. - Vol. 146.2017, 2, p. 419-450
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Subject: | CEO incentive pay | Earnings management | Firm objectives | Pay-for-performance sensitivity | Sarbanes-Oxley Act | Shareholder myopia | Führungskräfte | Managers | Leistungsentgelt | Performance pay | Bilanzpolitik | Accounting policy | Aktionäre | Shareholders | Managervergütung | Executive compensation | Internes Kontrollsystem | Internal control | Corporate Governance | Corporate governance | Lohn | Wages | Leistungsanreiz | Performance incentive | Shareholder Value | Shareholder value |
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