CSR-Contingent Executive Compensation Incentive and Earnings Management

CSR-Contingent Executive Compensation Incentive and Earnings Management

This paper empirically studies the connection between earnings management and corporate social performance, conditional on the existence of CSR-contingent executive compensation contracts, an emerging practice to link executive compensation to corporate social performance. We find that executives ar...

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Bibliographic Details
Main Authors: Zhichuan (Frank) Li, Caleb Thibodeau
Format: Article
Language:English
Published: MDPI AG 2019-06-01
Series:Sustainability
Subjects:
earnings management
corporate social responsibility
CSR-contingent compensation
CSR contract
executive compensation
discretionary accruals
Online Access:https://www.mdpi.com/2071-1050/11/12/3421

Internet

https://www.mdpi.com/2071-1050/11/12/3421

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