CEO Incentive Pay and Real Earnings Management: Does Corporate Ownership Structure Matter? Evidence from French Listed Companies
CEO incentive compensation continues to increase, and its efficiency remains a highly debated topic. This study examines the effect of CEO incentive compensation and ownership type on the extent of real earnings management (REM). Through an empirical analysis of panel data of 108 French firms listed...
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| Publicat a: | URI:https://journals.openedition.org/fcs, |
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| Autors principals: | , |
| Format: | Article ou chapitre numérique |
| Idioma: | Anglais |
| Publicat: |
Finance Contrôle Stratégie
2021
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| Accés en línia: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |