Board Committees, CEO Compensation, and Earnings Management

By Christian Laux, Volker Laux. 2009

343 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/828c19e90a455a202556bdd2191bdc5b89781ce1

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In Strategy and Management

Citations in the corpus

Corporate Governance and Risk Management: The Role of Risk Management and Compensation Committees (2013, positive): “However, there are cases where different committees are staffed by a common group of members (Laux and Laux, 2009).”
The Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms (2010, neutral): “Although a widely held assumption is that the board of directors is interested in the long-term value of the firm ( Laux and Laux, 2009”
Audit Committees and Financial Reporting Quality in Singapore (2015, background): “However, in theory we do agree with Laux and Laux (2009) which propose that overlapping membership with the remuneration committee potentially results in knowledge spillover that is useful to the audit committee’s financial reporting monitoring role.”
CEO demographics and accounting fraud: Who is more likely to rationalize illegal acts? (2011, background): “…auditors, fraud risk assessments and earnings management (Beasley, 1996; Burns and Kedia, 2008; Carcello and Nagy, 2004a, 2004b; Cheng and Farber, 2008; Dechow et al., 1996; Erickson et al., 2006; Jia et al., 2009; Jones et al., 2008; Laux and Laux, 2009; Prawitt et al., 2009 Uzun et al., 2004).”
The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, methodology): “- 101 ‐ controlling shareholders will obscure information to outside parties to enable greater extraction of private benefits. For example, Francis, Schipper, and Vincent (2005) predict and find that firms with a dual-class stock structure (i.”
What do boards really do? Evidence from minutes of board meetings. (2013, neutral): “Swank, and Visser (2008) Laux and Laux (2008) Chakraborty”
Managerial Risk Taking (2016, neutral): “…technocratization, differentiation; Miller et al., 1982), internationalization (Reuber & Fischer, 1997), product introduction (M. Simon et al., 2003; M. Simon & Houghton, 2003), divestiture (Hoskisson et al., 1994; Pathak et al., 2014), and BOD oversight of earning statements (Laux & Laux, 2009).”