search query: @author Coles, J.L. / total: 2
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| Author: | Coles, J.L. Hertzel, M. Kalpathy, S. |
| Title: | Earnings management around employee stock option reissues |
| Journal: | Journal of Accounting & Economics
2006 : APR, VOL. 41:1-2, p. 173-200 |
| Index terms: | accounting capital markets compensation executives financial reporting stock options |
| Language: | eng |
| Abstract: | This article examines market behavior and the relationship between managerial incentives and earnings management. The authors find evidence of unusually low levels of earnings management in the period following announcements of cancellations of executive stock options up to the time the options are reissued. Nevertheless, the authors find that in a transparent setting, analysts and investors do not react to earnings management. |
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