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Keywords: Earning management
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Journal Articles
Executive stock options and earnings management: is there an option level dependence?
Available to Purchase
Journal:
Corporate Governance
Corporate Governance (2012) 12 (1): 54–70.
Published: 17 February 2012
... analysis, the degree of association between earnings management and the percentage stock options in total compensation for different levels of the stock options granted is determined. Findings The study finds that ESO decreases the earning management and represents an additional control...
