Please use this identifier to cite or link to this item:
https://hdl.handle.net/1959.11/11108
Title: | Executive Compensation and Contract-Driven Earnings Management | Contributor(s): | Sun, Lan (author) | Publication Date: | 2012 | Open Access: | Yes | Handle Link: | https://hdl.handle.net/1959.11/11108 | Open Access Link: | http://web.usm.my/journal/aamjaf/vol%208-2-2012/AAMJAF8-2-2012(111-127).pdf | Abstract: | Earnings management is found to be driven by different managerial incentives. Previous studies have identified that executive compensation contracts create incentives for earnings management. The agency theory and the positive accounting theory provide explanations for contract-driven earnings management. This study links the agency theory and the positive accounting theory and reviews the early executive compensation studies, bonus plan maximization hypothesis and equity-based compensation. The aim of this study is to shed light in explaining contractual incentives and provide useful information in understanding the executive compensation contract-driven earnings management behaviour. | Publication Type: | Conference Publication | Conference Details: | MFA 2012: 14th Malaysian Finance Association Annual Conference - Emerging Markets and Financial Resilience: Decoupling Growth from Turbulence, Penang, Malaysia, 1st - 3rd June, 2012 | Source of Publication: | Asian Academy of Management Journal of Accounting and Finance, 8(2), p. 111-127 | Publisher: | Penerbit Universiti Sains Malaysia | Place of Publication: | Malaysia | ISSN: | 2180-4192 1823-4992 |
Fields of Research (FoR) 2008: | 150202 Financial Econometrics 150201 Finance 150303 Corporate Governance and Stakeholder Engagement |
Fields of Research (FoR) 2020: | 350203 Financial econometrics 350701 Corporate governance |
Socio-Economic Objective (SEO) 2008: | 910106 Income Distribution 900101 Finance Services |
Socio-Economic Objective (SEO) 2020: | 150206 Income distribution 110201 Finance services |
Peer Reviewed: | Yes | HERDC Category Description: | E2 Non-Refereed Scholarly Conference Publication | Publisher/associated links: | http://web.usm.my/journal/aamjaf/vol%208-2-2012/AAMJAF8-2-2012(111-127).pdf |
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Appears in Collections: | Conference Publication UNE Business School |
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