教師資料查詢 | 類別: 期刊論文 | 教師: 湯惠雯HUI-WEN TANG (瀏覽個人網頁)

標題:CEO Compensation, Director Compensation, and Earnings Management: Does Compensation Structure Matter?
學年109
學期2
出版(發表)日期2021/06/30
作品名稱CEO Compensation, Director Compensation, and Earnings Management: Does Compensation Structure Matter?
作品名稱(其他語言)
著者Hui-wen Tang; Roger C. Y. Chen.
單位
出版者
著錄名稱、卷期、頁數Journal of Financial Studies,29 (2),p.1-36
摘要This study investigates the relationship between excess director compensation and CEO
compensation and explores the effects of various abnormal CEO compensations on earnings
management. The results show that CEOs who receive abnormal cash and bonus
compensation resulting from excess director total compensation tend to increase firm profits
through earnings management, thereby reducing future performance. By contrast, CEOs who
receive abnormal incentive compensation, total compensation, and exercise-value of stock
options are less likely to manipulate earnings. These findings suggest that a proper director
and CEO compensation structure can reduce managerial earnings management and can
motivate CEO–director collaboration.
關鍵字Compensation structure;CEO compensation;director compensation;earnings management;incentive compensation
語言英文
ISSN1022-2898
期刊性質國內
收錄於TSSCI;
產學合作
通訊作者Hui-wen Tang
審稿制度
國別中華民國
公開徵稿
出版型式,電子版,紙本
相關連結
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