The asymmetric relation between earnings management behaviors: evidence from executive compensation incentives
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DOI: 10.1007/s12197-018-9426-1
Abstract: The purpose of this paper is to examine whether executive stock-based compensation incentives induce the relation between accrual-based earnings management (AEM) and real earnings management (REM) to become asymmetric. The empirical results show that there… read more here.
Keywords: compensation; executive; relation; compensation incentives ... See more keywords