CEO Compensation and Earnings Management

Zhang, Jun (2017) CEO Compensation and Earnings Management. [Dissertation (University of Nottingham only)]

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This paper examines the effects of CEO compensation package on earnings quality. I find that the proportions of restricted stocks and stock options in CEO compensation are significantly and negatively related to earnings quality. I do not find any evidence that salary and bonus payments have significant effect on earnings quality. My research results also indicate that firm size, Z-score, ROA all have significant relationships with earnings quality. Larger firm size and Z-score will decrease earnings quality, while higher ROA will increase earnings quality.

Item Type: Dissertation (University of Nottingham only)
Keywords: CEO compensation, Earnings Quality
Depositing User: Zhang, Jun
Date Deposited: 09 Apr 2018 15:36
Last Modified: 17 Apr 2018 16:56

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