A5024137087- Auditing, Earnings Management, Governance
- Corporate Finance and Governance
- Financial Reporting and Valuation Research
- Financial Markets and Investment Strategies
La Trobe University
2011-2021
Purpose The study examines whether corporate governance moderates the relationship between CEO compensation and earnings management. Design/methodology/approach uses 1,800 firm-year observations from 2005 to 2010 employ multiple regression analyses other sensitivity tests. Findings finds a positive study’s results also suggest that bonus increases in relation management therefore infers managers may become involved increase their compensation. However, is moderated by strong system which...
Purpose This paper aims to examine the effects of global financial crisis (GFC) on chief executive officers’ (CEO) compensation and earnings management relationship. Specifically, authors whether recent had moderated relationship between CEO bonus discretionary accruals. Design/methodology/approach The use panel data for 1,800 firm-year observations (over a period six years from 2005 2010) univariate multivariate tests test their hypothesis. divide into pre-crisis, during-crisis post-crisis...