CEO Compensation and Earnings Management

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

[img] PDF (Dissertation) - Registered users only - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader
Download (747kB)

Abstract

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
URI: http://eprints.nottingham.ac.uk/id/eprint/46051

Actions (Archive Staff Only)

Edit View Edit View