Executives’ Equity-Based Compensation and Accounting Conservatism
碩士 === 國立臺灣大學 === 會計學研究所 === 102 === This paper examines the relation between executives’ equity-based compensation and accounting conservatism. Since both mechanisms may mitigate the agency problems between managers and shareholders, I hypothesize that there is a negative relation between the p...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | en_US |
Published: |
2014
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Online Access: | http://ndltd.ncl.edu.tw/handle/12866779838901752970 |