... Management Accountants ( IMA ) . Godfrey , Earl H. , Jr. , D.B.A. , Nova ... monitoring provides an opportunity for intervention if levels of satisfaction change ... effects of conservatism and market inefficiency on the returns - earnings ...
The author¿s model provides a set of implications on the role earnings management plays in driving the time-series and cross-sectional variation of executive compensation.
Essay from the year 2015 in the subject Art - Arts Management, language: English, abstract: Despite the regulatory reforms targeted at limiting aggressive earnings management and financial reporting continues to be a major concern of the ...
... management (e.g. in Aghion and Bolton, 1992; Berkovitch et al.,1997) such that high turnover is positively related to high gearing (Hypothesis 6). Dennis and Dennis (1993) infer creditor monitoring from the fact that high leverage ...
In Too Much Is Not Enough, Robert W. Kolb studies the performance of incentives in executive compensation across many dimensions of CEO performance. The book begins with an overview of incentives and unintended consequences.