Executive compensation: A survey of theory and evidence

A Edmans, X Gabaix, D Jenter - The handbook of the economics of …, 2017 - Elsevier
This paper reviews the theoretical and empirical literature on executive compensation. We
start by presenting data on the level of CEO and other top executive pay over time and …

Understanding earnings quality: A review of the proxies, their determinants and their consequences

P Dechow, W Ge, C Schrand - Journal of accounting and economics, 2010 - Elsevier
Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

Does social capital mitigate agency problems? Evidence from Chief Executive Officer (CEO) compensation

CKS Hoi, Q Wu, H Zhang - Journal of Financial Economics, 2019 - Elsevier
We find that social capital, as captured by secular norms and social networks surrounding
corporate headquarters, is negatively associated with levels of CEO compensation. This …

Agency problems of corporate philanthropy

RW Masulis, SW Reza - The Review of Financial Studies, 2015 - academic.oup.com
Evaluating agency theory and optimal contracting theory views of corporate philanthropy, we
find that as corporate giving increases, shareholders reduce their valuation of firm cash …

Does corporate governance influence earnings management in Latin American markets?

J Sáenz González, E García-Meca - Journal of business ethics, 2014 - Springer
Although US and European research has documented improvement in earnings quality
associated with corporate governance characteristics, the situation in Latin America is …

Corporate governance and executive compensation for corporate social responsibility

B Hong, Z Li, D Minor - Journal of Business Ethics, 2016 - Springer
We link the corporate governance literature in financial economics to the agency cost
perspective of corporate social responsibility (CSR) to derive theoretical predictions about …

The financial reporting environment: Review of the recent literature

A Beyer, DA Cohen, TZ Lys, BR Walther - Journal of accounting and …, 2010 - Elsevier
The corporate information environment develops endogenously as a consequence of
information asymmetries and agency problems between investors, entrepreneurs, and …

The evolution of fraud theory

J Dorminey, AS Fleming… - Issues in accounting …, 2012 - publications.aaahq.org
This paper revisits the Fraud Triangle, highlighting recent findings and contemporary
thinking in the anti-fraud community to develop a meta-model of fraud for use in accounting …

Executive compensation: Where we are, and how we got there

KJ Murphy - Handbook of the Economics of Finance, 2013 - Elsevier
In this study, I summarize the current state of executive compensation, discuss measurement
and incentive issues, document recent trends in executive pay in both US and international …

A survey of corporate governance

A Shleifer, RW Vishny - The journal of finance, 1997 - Wiley Online Library
A Survey of Corporate Governance - Shleifer - 1997 - The Journal of Finance - Wiley Online
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