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: | Ratna Candra Sari, Mahfud Sholihin |
---|---|
Format: | Article |
Language: | English |
Published: |
Universitas Islam Indonesia
2018-12-01
|
Series: | Jurnal Akuntansi dan Auditing Indonesia |
Subjects: | |
Online Access: | https://journal.uii.ac.id/JAAI/article/view/11273 |
Similar Items
-
Trade-off between Accrual-based Earnings Management and Real Activities Manipulation
by: ali rahmani, et al.
Published: (2014-02-01) -
Code of Ethics, Clawback Incentive Schemes, and Personal Value to Mitigate Earnings Management Intention
by: Erlinda Nur Khasanah, et al.
Published: (2020-04-01) -
The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools
by: Sara Hassanpour, et al.
Published: (2017-09-01) -
Earnings Manipulation and Adjustment Speed towards an Optimal Leverage
by: Abbas Aflatooni, et al.
Published: (2021-07-01) -
Earnings management in the aftermath of the zero-earnings discontinuity disappearance
by: Hussainey, K., et al.
Published: (2018)