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Do Chinese Listed Firms Actively Alter the Design of Pay-Performance Sensitivity Following Financial Restatements?

Ma, Chen - 2015

The high sensitivity of management compensation to accounting performance could be an important driver of financial restatement, due to strong management incentives to manipulate earnings. This paper examines whether restating firms rearrange management's annual compensation following...

Persistent link: https://www.econbiz.de/10013029878