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Financial regulation / Clawback / Corporate finance / Creative accounting / Sarbanes–Oxley Act / Earnings quality / Accountancy / Executive pay / Business / Accounting systems / Finance


The American Accounting Association is the largest community of accountants in academia. Founded in 1916, we have a rich and reputable history built on leading-edge research and publications. The diversity of our members
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Document Date: 2015-01-20 13:51:51


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File Size: 4,60 MB

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Company

SOX / Manufacturing (30–34) Computer / AccrualsBased Earnings Management / Ge / Accruals-Based Earnings Management / /

Event

Restatement / Reorganization / /

Facility

Chen Tai Yuan Chen The Hong Kong University of Science / Compensation Clawback Provisions Lilian H. Chan The University / The University of Hong Kong / Technology Yangxin Yu City University of Hong Kong ABSTRACT / Kobe University / National Cheng-Chi University / The Hong Kong University of Science / Corporate Library / Shanghai University of Finance / The Australian National University / /

IndustryTerm

manipulation tools / earnings management tool / internal control systems / earnings management tools / paper products / transactions management / earnings management / high accounting accruals / financial media / real transactions management / accruals management / sanitary services / /

MarketIndex

S&P 500 / Russell 3000 / /

Organization

Shanghai University of Finance and Economics / American Accounting Association / General Research Fund / Hong Kong government / U.S. House of Representatives / Hong Kong University of Science and Technology / National Cheng-Chi University / University of Hong Kong / Science and Technology Yangxin Yu City University of Hong Kong ABSTRACT / Securities and Exchange Commission / Australian National University / Research Grants Council of Hong Kong / Kobe University / Department of the Treasury / /

Person

John Harry Evans III / Kevin C. W. Chen / Ewert / Lilian H. Chan / Kenneth A. Merchant / Mark L. DeFond / Amy Zang / /

Position

editor / CEO / senior editor / rational expectations equilibrium model / commissioner / executive / rational expectation model / /

URL

http /

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