Pay-Performance Sensitivity, Performance Threshold and Discretionary Accounting Choices--An Empirical Study
碩士 === 國立中正大學 === 會計學研究所 === 89 === This study investigates whether increases in CEO pay-performance sensitivities (PPS) affect the CEO’s discretionary accounting choices, by examining the relation between PPS and discretionary accruals (DA), where DA are proxies for the aggregate effect of accounti...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2001
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| Online Access: | http://ndltd.ncl.edu.tw/handle/27056478082478715958 |