The Impacts of Incentive Compensation on Earnings Management in the U.S. Banking Industry
碩士 === 靜宜大學 === 財務金融學系 === 101 === The incentive compensation is used to reduce the agency problem in firms, however, it has its dark side since it might motivate CEO to manage earnings. This study focuses on the effect of incentive pay on earnings management in banking industry. We examine whether...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/63190020461247350566 |