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Volumn 101, Issue 2, 2008, Pages 122-125

High-powered incentives and fraudulent behavior: Stock-based versus stock option-based compensation

Author keywords

Executive compensation; Executive stock options; Fraud; Incentives; Restricted stock

Indexed keywords


EID: 51749086624     PISSN: 01651765     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.econlet.2008.07.009     Document Type: Article
Times cited : (11)

References (11)
  • 1
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    • The impact of performance-based compensation on misreporting
    • Burns N., and Kedia S. The impact of performance-based compensation on misreporting. Journal of Financial Economics 79 (2006) 35-67
    • (2006) Journal of Financial Economics , vol.79 , pp. 35-67
    • Burns, N.1    Kedia, S.2
  • 3
    • 51749108493 scopus 로고    scopus 로고
    • Erickson, M., Hanlon, M. and Maydew, E., 2004, Is there a link between executive compensation and accounting fraud, mimeo.
    • Erickson, M., Hanlon, M. and Maydew, E., 2004, Is there a link between executive compensation and accounting fraud, mimeo.
  • 4
    • 51749108949 scopus 로고    scopus 로고
    • Gao, P. and Shrieves, R.E., 2002, Earnings management and executive compensation: a case of overdose of option and underdose of salary, mimeo.
    • Gao, P. and Shrieves, R.E., 2002, Earnings management and executive compensation: a case of overdose of option and underdose of salary, mimeo.
  • 5
    • 33645160245 scopus 로고    scopus 로고
    • An equilibrium model of incentive contracts in the presence of information manipulation
    • Goldman E., and Slezak S.L. An equilibrium model of incentive contracts in the presence of information manipulation. Journal of Financial Economics 80 (2006) 603-626
    • (2006) Journal of Financial Economics , vol.80 , pp. 603-626
    • Goldman, E.1    Slezak, S.L.2
  • 7
    • 19744371776 scopus 로고    scopus 로고
    • Paying people to lie: the truth about the budgeting process
    • Jensen M.C. Paying people to lie: the truth about the budgeting process. European Financial Management 9 (2003) 379-406
    • (2003) European Financial Management , vol.9 , pp. 379-406
    • Jensen, M.C.1
  • 8
    • 51749103822 scopus 로고    scopus 로고
    • Kadan, O. and Yang, J. 2005, Executive stock options and earnings management: a theoretical and empirical analysis, mimeo.
    • Kadan, O. and Yang, J. 2005, Executive stock options and earnings management: a theoretical and empirical analysis, mimeo.
  • 10
    • 0000370948 scopus 로고    scopus 로고
    • Earnings management and the long-run market performance of initial public offerings
    • Teoh S.H., Welch I., and Wong T.J. Earnings management and the long-run market performance of initial public offerings. Journal of Finance 53 (1998) 1935-1974
    • (1998) Journal of Finance , vol.53 , pp. 1935-1974
    • Teoh, S.H.1    Welch, I.2    Wong, T.J.3
  • 11
    • 0000545801 scopus 로고    scopus 로고
    • Earnings management and the underperformance of seasoned equity offerings
    • Teoh S.H., Welch I., and Wong T.J. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 50 (1998) 63-99
    • (1998) Journal of Financial Economics , vol.50 , pp. 63-99
    • Teoh, S.H.1    Welch, I.2    Wong, T.J.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.