The purpose of this study is to examine the effectiveness of clawback to minimize earnings management due to moral disengagement tendencies. To understand the phenomenon of earnings manipulation, as well as the propensity for moral disengagement, we turn to the agency theory and the social...

The purpose of this study is to examine the effectiveness of clawback to minimize earnings management due to moral disengagement tendencies. To understand the phenomenon of earnings manipulation, as well as the propensity for moral disengagement, we turn to the agency theory and the social...

Firms often change their operating policy to meet a short-term financial reporting target. Accounting researchers call such an opportunistic action real earnings management (REM). They measure REM by the difference between a firm's costs and those reported by its industry peers. Firms that...