English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 57623/91160 (63%)
造訪人次 : 13561523      線上人數 : 49
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/116194


    題名: CEO Compensation, Board Compensation and Earnings Management
    作者: Tang, Hui-Wen;Chen, Roger C. Y.
    關鍵詞: Director Compensation, CEO Compensation, Earnings Management, Firm Performance, Incentive Awards
    日期: 2018-07-27
    上傳時間: 2019-04-08 12:10:29 (UTC+8)
    摘要: This study investigates the relationship between excess director compensation and CEO compensation, and the influence of CEO compensation due to excess director compensation on earnings management using firms covered by Standard and Poor’s ExecuComp database during 2007 and 2016. The results show that the characteristics of board of directors, CEOs, and company have a significant impact on the compensations of directors and CEOs. Excess director total compensation, i.e., those cannot be explained by the above characteristics, has a significant positive influence on CEOs’ cash compensation, incentive awards, total compensation and the exercise value of stock options. The parts of CEO’s cash compensation, incentive compensation, total compensation and the exercise value of stock options, which are affected by excess director compensation, have positive and significant effects on aggregate earnings management. This result indicates that the higher the CEO’s compensations, which are affected by excess director compensation, the more the CEO will increase profits by manipulating earnings. This study infers that the increases in these parts of CEO compensations are likely to be the result of earnings management based on common interests between the CEO and the board of directors, rather than a company’s complicated business or high risk, which requires highly-professional CEOs to work together with the board.
    關聯: Proceedings of the 19th Asia-Pacific Conference on Global Business, Economics, Finance and Banking (AP18 Singapore Conference)
    顯示於類別:[風險管理與保險學系] 會議論文

    文件中的檔案:

    沒有與此文件相關的檔案.

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回饋