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Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/11108
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dc.contributor.authorSun, Lanen
dc.date.accessioned2012-08-22T17:41:00Z-
dc.date.issued2012-
dc.identifier.citationAsian Academy of Management Journal of Accounting and Finance, 8(2), p. 111-127en
dc.identifier.issn2180-4192en
dc.identifier.issn1823-4992en
dc.identifier.urihttps://hdl.handle.net/1959.11/11108-
dc.description.abstractEarnings 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.en
dc.languageenen
dc.publisherPenerbit Universiti Sains Malaysiaen
dc.relation.ispartofAsian Academy of Management Journal of Accounting and Financeen
dc.titleExecutive Compensation and Contract-Driven Earnings Managementen
dc.typeConference Publicationen
dc.relation.conferenceMFA 2012: 14th Malaysian Finance Association Annual Conference - Emerging Markets and Financial Resilience: Decoupling Growth from Turbulenceen
dcterms.accessRightsGolden
dc.subject.keywordsCorporate Governance and Stakeholder Engagement-
dc.subject.keywordsFinance-
dc.subject.keywordsFinancial Econometrics-
local.contributor.firstnameLanen
local.subject.for2008150202 Financial Econometricsen
local.subject.for2008150201 Financeen
local.subject.for2008150303 Corporate Governance and Stakeholder Engagementen
local.subject.seo2008910106 Income Distributionen
local.subject.seo2008900101 Finance Servicesen
local.profile.schoolUNE Business Schoolen
local.profile.emaillansun@une.edu.auen
local.output.categoryE2en
local.record.placeau-
local.record.institutionUniversity of New England-
local.identifier.epublicationsrecordune-20120801-113024-
local.date.conference1st - 3rd June, 2012en
local.conference.placePenang, Malaysiaen
local.publisher.placeMalaysiaen
local.format.startpage111en
local.format.endpage127en
local.url.openhttp://web.usm.my/journal/aamjaf/vol%208-2-2012/AAMJAF8-2-2012(111-127).pdfen
local.peerreviewedYesen
local.identifier.volume8en
local.identifier.issue2en
local.access.fulltextYesen
local.contributor.lastnameSunen
dc.identifier.staffune-id:lansunen
local.profile.roleauthoren
local.identifier.unepublicationidune:11305-
local.identifier.handlehttps://hdl.handle.net/1959.11/14186-
dc.identifier.academiclevelAcademicen
local.title.maintitleExecutive Compensation and Contract-Driven Earnings Managementen
local.output.categorydescriptionE2 Non-Refereed Scholarly Conference Publication-
local.relation.urlhttp://web.usm.my/journal/aamjaf/vol%208-2-2012/AAMJAF8-2-2012(111-127).pdfen
local.conference.detailsMFA 2012: 14th Malaysian Finance Association Annual Conference - Emerging Markets and Financial Resilience: Decoupling Growth from Turbulence, Penang, Malaysia, 1st - 3rd June, 2012en
local.search.authorSun, Lanen
local.uneassociationUnknownen
local.atsiresearchNoen
local.sensitive.culturalNoen
local.year.published2012en
local.fileurl.closedpublishedhttps://rune.une.edu.au/web/retrieve/ef7b1110-c798-4656-b31a-177ea7caab6ben
local.subject.for2020350203 Financial econometricsen
local.subject.for2020350701 Corporate governanceen
local.subject.seo2020150206 Income distributionen
local.subject.seo2020110201 Finance servicesen
local.date.start2012-06-01-
local.date.end2012-06-03-
local.profile.affiliationtypeUnknownen
Appears in Collections:Conference Publication
UNE Business School
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