What is the relationship between executive compensation incentive and earnings management in Listed Companies in China?

키워드

참고문헌 (40)

1. Akerlof, G. A., "The market for lemons: quality uncertainty and the market mechanism", The Quarterly Journal of Economics, 84(3), pp.488~500 (1970)
2. Bartov, E., "Private information, earnings manipulations,and executive stock option exercise", The Accounting Review, 79(4), pp.889~920 (2004)
3. Bartov, E., "Discretionary-accruals models and audit qualifications", Journal of Accounting & Economics, 30(3), pp.421~452 (2000)
4. Bergstresser, D., "CEO incentives and earnings management", Journal of Financial Economics, 80(3), pp.211~529 (2006)
5. Berle, A. A. Jr., "The modern corporation and private property", California Law Review, pp.132~135 (1932)
6. Clarkson, P. M., "Disclosure, shareholder oversight and the pay-performance link", Journal of Contemporary Accounting & Economics, 7(2), pp.47~64 (2011)
7. Dai, Xiaoyu, "An empirical study on Equity incentive and earnings Management of Listed Companies", Accounting Bulletin, 33, pp.36~38 (2014)
8. Dai, Yun, "An empirical study on executive compensation induced earnings management", Industrial technology economics, 29(1), pp.146~150 (2010)
9. Dechow, P. M., "The quality of accruals and earnings: the role of accrual estimation errors", The Accounting Review, 77(1), pp.35~59 (2002)
10. Erickson, M., "Is there a link between executive equity incentive and accounting fraud?", Journal of Accounting Research, 44(1), pp.113~143 (2006)
11. Finkelstein, S., "Top management team tenure and organizational outcomes: the moderating role of managerial discretion", Administrative Science Quarterly, 35(3), pp.484~503 (1990)
12. Fu, Qi, "Executive control, compensation and earnings management", Journal of Finance and Economics, 4, pp.66~72 (2013)
13. Fu, Xiaotong, "Research on executive compensation incentive and earnings management preference", China Market, 4, pp.1~4 (2019)
14. Gul, F., "Perks and the informativeness of stock prices in the chinese market", Journal of Corporate Finance, 17(5), pp.1410~1429 (2011)
15. Healy, P. M., "A review of the earnings management literature and its implications for standard setting", Accounting Horizons, 13(4), pp.365~383 (2008)
16. Holthausen, R. W., "Annual bonus schemes and the manipulation of earnings", Journal of Accounting & Economics, 19(1), pp.29~74 (1995)
17. Huang, Wenban, "The relationship between executive compensation contract and earnings management degree", Science research management, 32(6), pp.133~139 (2011)
18. Jensen, M. C., "Performance pay and top-management incentives", The Accounting Review, 98(2) (1990)
19. Jones, J. J., "Earnings management during import relief investigation", Journal of Accounting Research, 29(2), pp.193~228 (1991)
20. Koh, P. S., "Institutional investor type, earnings management and benchmark beaters", Journal of Accounting and Public Policy, 26(3), pp.267~299 (2007)
21. Lei, Guangyong, "Accounting behavior dissimilation of listed companies: three-dimensional governance and regulatory reform", Accounting Research, 7, pp.9~14 (2006)
22. Liu, Zhen, "Overview of corporate earnings management methods", China Collective Economy, 25, pp.57~ (2011)
23. Lu, Jianqiao, "Empirical research on earnings management of chinese loss-making listed companies", China Finance and Economics Press, 9, pp.25~35 (2002)
24. Luo, Hong, "Compensation comparison, earnings management and executive compensation manipulation", Nankai Management Review, 19(2), pp.19~31 (2016)
25. Quan, X. F., "Management power, private earnings and compensation manipulation", Economic Research Journal, 11, pp.73~87 (2010)
26. Rajan, R. G., "What do we know about capital structure? some evidence from international data", The Journal of Finance, 50(5), pp.1421~1460 (1995)
27. Roychowdhur, "Earnings management through real activities manipulation", Journal of Accounting and Economics, 42, pp.334~370 (2006)
28. Schipper, K., "Commentary on earnings management", Accounting Horizons, 3, pp.11~23 (1989)
29. Shi, Chunling, "Accrued earnings management or real earnings management?: from the perspective of property rights", Finance and Accounting Communications, 33, pp.82~86 (2019)
30. Sun, Zheng, "An empirical study of resource allocation and earnings manipulation", Journal of Finance and Economics, 4, pp.3~9 (1999)
31. Tan, Qingmei, "The Influence of executive incentive on earnings management behavior", Journal of information & management engineering, 39(05), pp.525~532 (2017)
32. Terry, D., "Equity incentives and earnings management", Accounting Review, 80(2), pp.441~476 (2005)
33. Wang, Shengnian, "Can executive compensation incentives improve the quality of information disclosure?", Audit and Economic Research, 30(4), pp.22~29 (2015)
34. Wei, Minghai, "Basic theory and research review of earnings management", Accounting Research, 9, pp.37~42 (2000)
35. Xiao, Shufang, "Earnings management before the announcement of equity incentive plan: empirical evidence from chinese listed companies", Nankai management review, 12(4), pp.113~119 (2009)
36. Xiao, Xing, "Incentive level, constraint mechanism and equity incentive plan of listed companies", Nankai management review, 16(1), pp.24~32 (2013)
37. Zhang, Chengrong, "CEO compensation incentives, earnings management and labor market costs", Journal of South China Normal University, 5, pp.107~117 (2015)
38. Zhang, Yuan, "Executive motivation, investor sentiment and real earnings management", Finance and Accounting Monthly, 18, pp.72~81 (2019)
39. Zhou, Xiaosu, "Executive compensation incentives and opportunistic earnings management: empirical evidence from the perspective of accounting conservatism", Journal of Shanxi University of Finance and Economics, 38(2), pp.88~99 (2016)
40. Zhu, Fenfen, "Research on the relationship between executive compensation and accrual and real earnings management of Gem Companies", Business Management, 1, pp.114~117 (2010)

관련 논문AI추천