CEO Incentive Pay and Real Earnings Management: Does Corporate Ownership Structure Matter? Evidence from French Listed Companies

CEO incentive compensation continues to increase, and its efficiency remains a highly debated topic. This study examines the effect of CEO incentive compensation and ownership type on the extent of real earnings management (REM). Through an empirical analysis of panel data of 108 French firms listed...

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Detalhes bibliográficos

Principais autores:	Elage , Adam, Dardour, Ali
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Association FCS 2021
Assuntos:	Gestion réelle des résultats rémunération incitative des dirigeants structure de l’actionnariat. Real earnings management CEO incentive pay ownership structure.
Acesso em linha:	https://doi.org/10.4000/fcs.7595 https://hdl.handle.net/20.500.13089/gask https://journals.openedition.org/fcs/7595
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