Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?

• 成果类型: Article
• 署名作者: Dehaan, Ed; Hodge, Frank; Shevlin, Terry
• 署名单位: Stanford University; University of Washington; University of Washington Seattle; University of California System; University of California Irvine
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/j.1911-3846.2012.01183.x
• 发表日期: 2013
• 页码: 1027-1062
• 关键词: CORPORATE GOVERNANCE; earnings management; executive-compensation; equity incentives; performance; INFORMATION; ANALYST