Managerial Control Power, Executive Compensation and Earnings Management

被引：0

作者：

Li, Liang ^{[1
]}

Jie, Gao ^{[1
]}

Xue, Mi ^{[1
]}

机构：

[1] HITSGS, Sch Urban Planning & Management, Shenzhen 518055, Peoples R China

来源：

2015 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING - 22ND ANNUAL CONFERENCE PROCEEDINGS, VOLS I AND II | 2015年

关键词：

managerial control power; executive compensation; accrual-based earnings management; real-activity earnings management; EQUITY INCENTIVES; BONUS SCHEMES; STOCK; FIRMS; PAY; TAX;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Earnings management would probably be incurred under the condition that compensation is designed according to accounting earnings. The introduction of managerial control may affect earnings management motivation induced by executive compensation. This study explores whether executive compensation is associated with accrual-based and real-activity earnings management, and the effect of managerial control power on the association with Chinese listed companies from 2001 to 2012. We find that executive compensation can induce earnings management. For state-owned enterprises, the managerial control power has different effects on accrual-based and real-activity earnings management behavior motivated by executive compensation, while in private companies, managerial control power could strengthen the association between accrual-based earnings management and executive compensation.

引用

页码：792 / 800

页数：9

共 50 条

[1] Managerial Control and Executive Compensation
F. M. Scherer
[J]. Review of Industrial Organization, 2020, 56 : 315 - 327
[2] Managerial Control and Executive Compensation
Scherer, F. M.
[J]. REVIEW OF INDUSTRIAL ORGANIZATION, 2020, 56 (02) : 315 - 327
[3] The Internal Control, Executive Compensation and the Real Earnings Management Activities
Sun Rongchao
[J]. Proceedings of the Second International Symposium - Management, Innovation and Development, 2015, : 473 - 477
[4] The effect of managerial power in executive compensation contracts
Wu Xiaoman
Liu Xiaolong
Cen Xinxian
Chen Xiude
[J]. 2015 12TH INTERNATIONAL CONFERENCE ON SERVICE SYSTEMS AND SERVICE MANAGEMENT (ICSSSM), 2015,
[5] Executive compensation, earnings management and shareholder litigation
Jones R.A.
Wu Y.W.
[J]. Review of Quantitative Finance and Accounting, 2010, 35 (1) : 1 - 20
[6] MANAGERIAL CONTROL, PERFORMANCE, AND EXECUTIVE-COMPENSATION
GOMEZMEJIA, LR
TOSI, H
HINKIN, T
[J]. ACADEMY OF MANAGEMENT JOURNAL, 1987, 30 (01): : 51 - 70
[7] Managerial power and rent extraction in the design of executive compensation
Bebchuk, LA
Fried, JM
Walker, DI
[J]. UNIVERSITY OF CHICAGO LAW REVIEW, 2002, 69 (03): : 751 - 846
[8] Split Share Reform, Earnings Management and Executive Compensation
Chen Shenglan
Lu Rui
[J]. PROCEEDINGS OF THE 5TH INTERNATIONAL SYMPOSIUM FOR CORPORATE GOVERNANCE, BOOKS 1 AND 2, 2009, : 653 - 660
[9] EXECUTIVE COMPENSATION, EARNINGS MANAGEMENT AND OVER INVESTMENT IN MALAYSIA
Chu, Ei Yet
Song, Saw Imm
[J]. ASIAN ACADEMY OF MANAGEMENT JOURNAL OF ACCOUNTING AND FINANCE, 2012, 8 : 13 - 37
[10] Executive compensation and earnings management under moral hazard
Sun, Bo
[J]. JOURNAL OF ECONOMIC DYNAMICS & CONTROL, 2014, 41 : 276 - 290

← 1 2 3 4 5 →