Pott, Christiane; Tebben, Tobias; Watrin, Christoph - In: Journal of Management and Governance 18 (2014) 2, pp. 505-540
This paper investigates the impact of outside directors’ and auditors’ monetary incentives on the association between discretionary accounting and managers’ cash bonuses in a two-tier system. For a sample of German stock corporations from 2005 to 2007 we expect and find that outside...
