Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 11 of 11 for “"Clawback"”.
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THREE STUDIES ON EXECUTIVE COMPENSATION CLAWBACK PROVISIONS
… three studies relating to executive compensation clawback policies. In the first study (Chapter 3), I investigate the relation between voluntary clawback adoption and shareholder satisfaction. I find that various measures of shareholder dissatisfaction are associated with an increased likelihood …
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The income tax consequences of the clawback of shares in the context of employee share schemes
… is to examine the income tax consequences of the clawback of shares awarded in terms of employee share schemes in South Africa in terms of the Income Tax Act 58 of 1962 as amended (“the ITA”). The dissertation first examines how section 8C of the ITA would apply in the context of clawback, and …
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The Effects of Executive Compensation and Auditor Industry Specialization on Financial Reporting Executives\' Decision-Making during a Potential Restatement That Will Lead to a "Clawback"
… Commission is required to propose and adopt clawback rules. After a financial statement restatement, a clawback is utilized to recover incentive compensation that was previously paid out to a manager based on the misstatement. My study investigates financial reporting executives' (FREs) …
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Are Out-Of-Period Adjustments a Type of Stealth Restatement? An Examination of Non-Audit Services, Clawback Provisions, and Out-Of-Period Adjustments
… (NAS) and OOPAs, (2) the association between clawback provisions and OOPAs, and (3) the interaction of NAS with clawback provisions on OOPAs. An auditor providing NAS could create an economic bond with the client that weakens the auditor’s independence and enables management to …
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An Empirical Analysis of The Effect of the Corporate Governance Framework on UK Banks' Performance: 2007-2021
… long-term incentive plans, and malus and clawback policies applicable to bank executives’ remuneration contracts. Our policy recommendations are that we recommend UK banking regulators should strongly encourage UK banks to increase their board sizes to a minimum of 10 to 12 members, in …
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Trust and Trustworthiness in the Executive Compensation Policy Required By the Dodd-Frank Act: an Experimental Study
… the Dodd-Frank legislation are say-on-pay and clawbacks of bonus compensation. This research utilizes a trust game and experimental economics methodologies to test the relative influence of say on pay and clawbacks of bonus compensation on shareholder trust and manager trustworthiness. Results …
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An Analysis of the Financial Reporting Quality of Early Adopters of Accounting Standards Update, ASU 2016-02
… Methodology modeled after an event study on clawback provisions conducted by Dehaan, Hodge, and Shelvin (2013) aids in the development of the hypothesis and matched-sample event study using restatements and audit opinions as proxies for financial reporting quality. It is hypothesized that the …
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GHOSTS BEYOND OUR REALM A neo-abolitionist analvsis of prisoner human rights and prison officer occupational culture
… limitations of legal interpretation, carceral clawback, and a lack of political will. The thesis concludes with the promotion of an alternative positive rights agenda for citizens, and a call for alternative means of dealing with wrongdoers that recognises their shared humanity.
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Underpricing: Lessons from Bookbuilt Initial Public Offerings in Hong Kong
… Kong sample of bookbuilt offerings, subject to clawback restrictions. I find that these allocation restrictions significantly modify the nature of the bookbuilding mechanism, reducing the amount of information underwriters are able to extract from road show participants. However, far from …
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Πέρα από την επιφάνεια: η ψωρίαση, η ψωριασική αρθρίτιδα και οι αθέατες πιέσεις στο ελληνικό σύστημα υγείας / Beyond the surface: psoriasis, psoriatic arthritis and the hidden pressures of the Greek Health System
… του εθνικού συστήματος υγείας από μηχανισμούς clawback και rebate, οι οποίοι διαφοροποιούν ουσιαστικά το πλαίσιο χρηματοδότησης σε σχέση με άλλα κράτη-μέλη. Από την ανάλυση των ερωτηματολογίων, προέκυψε ότι η διάγνωση ασθενών που πάσχουν από ψωρίαση γίνεται κατά κύριο λόγο από δερματολόγους, …
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Development/exploration funding for black junior miners in South Africa
… majors to financially adopt juniors with a clawback option.