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Keywords: incentives
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Journal Articles
Accounting Horizons (2015) 29 (4): 777–798.
Published: 01 December 2015
... information is conveyed to the market by the choice of compensation contract and is reflected in stock prices. We refer to this as the sorting effect. Additionally, we find that managers do not always exert costly effort in spite of favorable incentives to do so. The design also allows us to assess...
Includes: Supplementary data
Journal Articles
Journal Articles
Accounting Horizons (2012) 26 (2): 335–351.
Published: 01 June 2012
...S. P. Kothari; Rebecca Lester SYNOPSIS The advent of the Great Recession in 2008 was the culmination of a perfect storm of lax regulation, a growing housing bubble, rising popularity of derivatives instruments, and questionable banking practices. In addition to these causes, management incentives...