haku: @author Kedia, S. / yhteensä: 3
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Tekijä:Burns, N.
Kedia, S.
Otsikko:The impact of performance-based compensation on misreporting
Lehti:Journal of Financial Economics
2006 : FEB, VOL. 79:2, p. 35-67
Asiasana:compensation
executive remuneration
financial reporting
options
Kieli:eng
Tiivistelmä:This article studies the relationship between misreporting and CEO compensation contracts. The authors find that the sensitivity of a CEO’s option portfolio to stock price is positively linked to the tendency to misreport. Other long-term incentives, such as equity, restricted stock or bonuses don’t seem to have any significant impact on the propensity to misreport.
SCIMA tietueen numero: 260671
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