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  • Search: subject:"Alignment incentive hypothesis"
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Accruals 1 Alignment incentive hypothesis 1 Corporate governance 1 Earning management 1 Managerial power hypothesis 1 Stock options 1
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research-article 1
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English 1
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Essid, Wafa 1
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Corporate Governance: The international journal of business in society 1
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Executive stock options and earnings management: is there an option level dependence?
Essid, Wafa - In: Corporate Governance: The international journal of … 12 (2012) 1, pp. 54-70
Purpose – This aim of this paper is to check whether the incentive role of executive stock options (ESO) depends on their level. Design/methodology/approach – The study is based on data from a sample of 538 American firms over 11 years (1994 to 2004). Using regression analysis, the degree of...
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