A clawback compensation scheme and its effect on method options for earnings management
This study aims to examine the effectiveness of the adoption of clawback in reducing the intention of managers to manipulate earnings. This study differs from previous literatures which are mainly conducted in low uncertainty avoidance and high individualism cultures using an archaival method since...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Universitas Islam Indonesia
2018-12-01
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Series: | Jurnal Akuntansi dan Auditing Indonesia |
Subjects: | |
Online Access: | https://journal.uii.ac.id/JAAI/article/view/11273 |