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| Author: | Burns, N. Kedia, S. |
| Title: | The impact of performance-based compensation on misreporting |
| Journal: | Journal of Financial Economics
2006 : FEB, VOL. 79:2, p. 35-67 |
| Index terms: | compensation executive remuneration financial reporting options |
| Language: | eng |
| Abstract: | This article studies the relationship between misreporting and CEO compensation contracts. The authors find that the sensitivity of a CEOs option portfolio to stock price is positively linked to the tendency to misreport. Other long-term incentives, such as equity, restricted stock or bonuses dont seem to have any significant impact on the propensity to misreport. |
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