-Unternehmen. Insbesondere wird der Stand der Implementierung nachhaltiger ESGVergütungskomponenten, Malus- und Clawback-Regelungen sowie die … besonders häufig die Reduktion von Treibhausgasemissionen und Maßnahmen zur Diversität und Inklusion genannt. Clawback …. We discuss the implementation of sustainable ESG remuneration components, malus and clawback provisions, say-on-pay, and …

The purpose of this study is to examine the effectiveness of clawback to minimize earnings management due to moral …, we turn to the agency theory and the social cognition theory. In addition, clawback is explained by the supernatural … orientation on intentions for managing earnings is mediated by moral disengagement. Further, we found the clawback scheme reduces …

The purpose of this study is to examine the effectiveness of clawback to minimize earnings management due to moral …, we turn to the agency theory and the social cognition theory. In addition, clawback is explained by the supernatural … orientation on intentions for managing earnings is mediated by moral disengagement. Further, we found the clawback scheme reduces …