Similar Search Results

Earnings Management Surrounding Forced CEO Turnover : Evidence from the U.S. Property-Casualty Insurance Industry

Cheng, Jiang - 2019

– publicly-traded stocks, closely-held stocks, and mutuals. We utilize a unique measure of earnings management, the loss reserve …

Persistent link: https://www.econbiz.de/10012898543

Effects of directors and officers insurance on earnings management strategies : moderating role of restatement announcements

Chueh, Meng-Chi; Chang, Shen-Ho - In: International journal of business and economic sciences … 15 (2022) 1, pp. 71-93

role of restatement announcements. Findings: The results reveal that managers prefer to adopt accrual earnings management … switch their earnings management strategies from accrual to real earnings management when firms have purchased D&O insurance …&O insurance, which constrains managers from manipulating earnings through accrual earnings management; they also highlight the …

Persistent link: https://www.econbiz.de/10013332170

Earnings Management in the UK : The Impact of Managerial Share Ownership and Minority Shareholder Protection on Discretionary Accruals

Bos, Sebastian - 2017

accrual based earnings management. It provides the first empirical evidence that the relationship is impacted by UK Company … is reached, executive share ownership effectively mitigates accrual based earnings management. We find no evidence that …

Persistent link: https://www.econbiz.de/10012976190

CEO compensation in Korea : is it different than in the US? : a comparison between Korean non-life insurance firms and US property-liability insurance firms

Han, Sangyong; Mun, Hyejeong - In: International Journal of Financial Studies : open … 9 (2021) 4, pp. 1-20

This study investigates the level, structure, and pay-for-performance relationship of CEO compensation in Korean non-life insurance companies. We find that seniority plays an important role in setting CEO compensation practices and that performance-based pay, such as bonus, is more effective...

Persistent link: https://www.econbiz.de/10012698294

Directors’ and Officers’ Liability Insurance and Earnings Conservatism

Liao, Hsiu-Mei - 2016

Using C-Score, which is a firm-year measure of earnings conservatism developed by Khan and Watts (2009), this study examines the effect of directors' and officers' liability (D&O) insurance on earnings conservatism, and explores whether the increased litigation risk caused by firm's...

Persistent link: https://www.econbiz.de/10012982610

Executive Compensation, Earnings Management and Over Investment in Malaysia

Chu, Ei Yet - 2012

Using 196 Malaysian public listed firms, the study investigates the inter-relationship between executive compensation, earnings management and over investment. Although there is no evidence that executive directors enhance their compensation packages through earnings management, there is a...

Persistent link: https://www.econbiz.de/10013107006

CEO Inside Debt and Accounting Conservatism

Wang, Cong - 2020

We examine the relation between accounting conservatism and inside debt held by managers in the form of pension benefits and deferred compensation. We find that financial reporting is less conservative in firms whose CEOs hold more inside debt, particularly in firms with high default risk and...

Persistent link: https://www.econbiz.de/10012857506

Executive compensation, share ownership, and earnings management of banks in Nigeria

Farouk, Musa Adeiza; Ahmed, Zik-Rullahi Abubakar - In: Journal of economics & management 45 (2023) 1, pp. 26-43

Aim/purpose - Higher compensation and increased share ownership are believed to drive fewer earnings management. Therefore, the study examines the moderating impact of share ownership on the relationship between executive compensation and earnings management of listed Deposit Money Banks in...

Persistent link: https://www.econbiz.de/10014325176

Ceo overconfidence and earnings management : evidence from property-liability insurers' loss reserves

Berry-Stölzle, Thomas; Eastman, Evan M.; Xu, Jianren - In: North American actuarial journal 22 (2018) 3, pp. 380-404

Persistent link: https://www.econbiz.de/10012268103

IPO Pricing and Executive Compensation

Nikbakht, Ehsan; Shahrokhi, Manuchehr; Martin, Robert - 2008

This paper empirically investigates whether executive compensation has any impact on the IPO pricing. Corporate governance issues including the CEO's compensation are critical to the firm at the time of the IPO as many firms establish a formal separation of ownership and control for the first...

Persistent link: https://www.econbiz.de/10014217648