Executive Compensation and Financial Accounting
Executive Compensation and Financial Accounting provides research perspectives on the interface between financial reporting and disclosure policies and executive compensation.
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Does Executive Compensation Affect Financial
Does Executive Compensation Affect Voluntary
Does Financial Reporting Regulation Affect
Does Income Tax Regulation Affect the Structure
abnormal returns Aboody and Kasznik align at-the-money backdating cash CEOs corporate governance disclosed SFAS 123 disclosure choices discretionary accounting choices discretionary accruals dividend document earnings announcements earnings management earnings-based compensation economic employee stock options equity incentives examine executive compensation plans executive pay exercise price exogenous expected extent financial reporting costs firm performance firm’s stock price forms of compensation future research hypothesize incentive stock options income tax increase inferences investigate investors literature managerial negative NQOs optimal contracting option award dates option backdating option exercises ordinary income payout choices payout preferences pensation period perspective potential preferential accounting treatment rent extraction reported earnings restricted stock risk-free interest rate sample scheduled awards self-interested SFAS 123 expense share price shareholders stock option compensation stock option expense stock option grants stock-based compensation expense structure of executive tax benefits tax deductions tax rate tion top executives treatment of stock voluntary disclosures wealth effect Yermack