How the Design of CEO Equity-Based Compensation can Lead to Lower Audit Fees: Evidence from Australia
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DOI: 10.1007/s10551-018-4031-y
Abstract: This paper investigates how the features of CEO equity-based compensation are associated with the agency costs of monitoring (measured by external audit fees) in an Australia setting. We find that audit fees significantly increase when… read more here.
Keywords: equity based; audit fees; ceo equity; compensation ... See more keywords
Executive compensation in banks: insights from CEO equity incentives and securitization transactions
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DOI: 10.1007/s10997-018-9407-y
Abstract: This paper investigates whether CEO equity incentives promote risk-taking activities in the financial industry. Prior research shows that, during the recent credit crisis, banks whose CEOs had high equity incentives performed significantly worse than banks… read more here.
Keywords: equity; ceo equity; banks whose; compensation ... See more keywords
The relation between CEO equity incentives and the quality of accounting disclosures: New evidence
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DOI: 10.1016/j.jcorpfin.2021.101895
Abstract: Abstract This paper provides new evidence on the negative relation between CEO equity incentives and accounting disclosure quality. We analyze a comprehensive set of disclosure quality variables, including discretionary accruals quality, the quantity and quality… read more here.
Keywords: ceo equity; quality; ceo; new evidence ... See more keywords