Financial reporting fraud and CEO pay-performance incentives

Because prior studies find mixed results on the relation between CEOs’ pay performance incentives and a firm’s likelihood of financial reporting fraud, we restudy their relationship using innovative research methods. First, we concentrate on incentives from granting options rather than equity-based...

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Bibliographic Details
Main Authors: Dong Chen, Feng Wang, Cunyu Xing
Format: Article
Language:English
Published: KeAi Communications Co., Ltd. 2021-06-01
Series:Journal of Management Science and Engineering
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S2096232020300299