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).pdfOpen Access Link
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
Appears in Collections:Conference Publication
UNE Business School

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