CEO Compensation and Earnings Management
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 signifi...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2017
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| Online Access: | https://eprints.nottingham.ac.uk/46051/ |
| _version_ | 1848797247976767488 |
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| author | Zhang, Jun |
| author_facet | Zhang, Jun |
| author_sort | Zhang, Jun |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T20:00:51Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-46051 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:00:51Z |
| publishDate | 2017 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-460512018-04-17T16:56:02Z https://eprints.nottingham.ac.uk/46051/ CEO Compensation and Earnings Management Zhang, Jun 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. 2017-09-13 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/46051/1/dissertation%20JUN%20ZHANG%20%204269349.pdf Zhang, Jun (2017) CEO Compensation and Earnings Management. [Dissertation (University of Nottingham only)] CEO compensation Earnings Quality |
| spellingShingle | CEO compensation Earnings Quality Zhang, Jun CEO Compensation and Earnings Management |
| title | CEO Compensation and Earnings Management |
| title_full | CEO Compensation and Earnings Management |
| title_fullStr | CEO Compensation and Earnings Management |
| title_full_unstemmed | CEO Compensation and Earnings Management |
| title_short | CEO Compensation and Earnings Management |
| title_sort | ceo compensation and earnings management |
| topic | CEO compensation Earnings Quality |
| url | https://eprints.nottingham.ac.uk/46051/ |