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Keywords: Compensation contracts
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (3): 816–842.
Published: 29 August 2024
... Compensation contracts Managerial risk-taking incentives Central state-owned enterprises Prior literature on the standard moral hazard largely focuses on effort-related agency conflicts, i.e. managers tend to enjoy the quiet life by exerting less effort than shareholders’ desire (Holmström, 1979...
