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The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies
DUMITRU, Mihaela; TAICU, Marian; SAVOIU, Gheorghe - In: Romanian Statistical Review Supplement 62 (2014) 1, pp. 24-35
results are made based on intermediate balances of administration. The analysis of the company performance based on …
Persistent link: https://www.econbiz.de/10010782044
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Les options sur actions:création de richesse pour les actionnaires ou enrichissement des dirigeants au détriment des actionnaires?
Magnan, Michel - In: Revue Finance Contrôle Stratégie 9 (2006) 3, pp. 221-235
argument en montrant un lien positif entre l’adoption de régimes d’options et la performance de l’entreprise. Toutefois, des … improvements in firm performance. However, most recent results cast a shadow on the validity of these findings. More specifically …
Persistent link: https://www.econbiz.de/10005604411
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FINANCIAL ACCOUNTING REGULATION AND EXECUTIVE COMPENSATION DESIGN
Zhou, Wei; Zhou, Hui - In: Accounting & Taxation 3 (2011) 1, pp. 91-101
We examine the economic consequences of the recent adoption of SFAS 123(R) in the United States. Consistent with the conjectures of prior research, our results show that the removal of favorable accounting treatment for stock options post SFAS 123(R) results in a switch from stock options to...
Persistent link: https://www.econbiz.de/10011149729
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The relation between equity incentives and misreporting: The role of risk-taking incentives
Armstrong, Christopher S.; Larcker, David F.; … - In: Journal of Financial Economics 109 (2013) 2, pp. 327-350
Prior research argues that a manager whose wealth is more sensitive to changes in the firm׳s stock price has a greater incentive to misreport. However, if the manager is risk-averse and misreporting increases both equity values and equity risk, the sensitivity of the manager׳s wealth to...
Persistent link: https://www.econbiz.de/10011039247
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The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives
Armstrong, Christopher S.; Larcker, David F.; … - Graduate School of Business, Stanford University - 2012
Prior research argues that a manager whose wealth is more sensitive to changes in the firm's stock price has a greater incentive to misreport. However, if the manager is risk-averse and misreporting increases both equity values and equity risk, the sensitivity of the manager's wealth to changes...
Persistent link: https://www.econbiz.de/10010592147
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Reputation penalties for poor monitoring of executive pay: Evidence from option backdating
Ertimur, Yonca; Ferri, Fabrizio; Maber, David A. - In: Journal of Financial Economics 104 (2012) 1, pp. 118-144
We study whether outside directors are held accountable for poor monitoring of executive compensation by examining the reputation penalties to directors of firms involved in the option backdating (BD) scandal of 2006–2007. We find that, at firms involved in BD, significant penalties accrued to...
Persistent link: https://www.econbiz.de/10010576094
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Performance Analysis on Intermediary Balance Management Panel
Sebastian, Ungureanu - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1569-1574
achieve superior performance in the future. Thus, an analysis of the level and structure of turnover, production year and … added value financial performance indicators relevant for establishing the financial performances and guiding the company …
Persistent link: https://www.econbiz.de/10010679490
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Les stock-options en faveur des dirigeants : déterminants d'octroi et impact sur la performance des enreprises, le cas français
Idi Cheffou, Abdoulkarim - Université Paris-Dauphine (Paris IX) - 2007
performance subséquente de la firme. Sur la base des données portant sur la rémunération des dirigeants de 101 entreprises cotées …'endettement et de dividende, s'avèrent négatives et significatives. S'agissant de la relation stock-options/performance, nos … performance de l'entreprise, mesurée par le Q de Tobin et le ROA. Ainsi, nos résultats semblent confirmer les prédictions des …
Persistent link: https://www.econbiz.de/10011072255
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LIMITS OF TRADITIONAL METHODS OF COST CALCULATION AND WAYS TO IMPROVE THEM IN FRUIT AND VEGETABLE CANNING INDUSTRY
Constantin, Camelia - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 32-35
Globalization, the significant changes in internal and external markets competition, national economy has changed significantly at the micro and macro. Company today is automated and computerized production is high tech, products change and renew continuously, constantly adapts services needs of...
Persistent link: https://www.econbiz.de/10010819607
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The Company Overall Performance Accounting and Some Statistical Management Tools
TAICU, Marian; SAVOIU, Gheorghe; FLOREA, Malvina - In: Romanian Statistical Review Supplement 61 (2013) 1, pp. 105-118
began to be increasingly criticized, as it was deemed that they did not reflect its overall performance. The company must … obtain performance not only at the economic and financial level but also at the social and environmental level. For a … of the accounting and statistics to become genuine company overall performance management tools. …
Persistent link: https://www.econbiz.de/10010859964