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 5 of 5 for “"Clawbacks"”.
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THREE STUDIES ON EXECUTIVE COMPENSATION CLAWBACK PROVISIONS
… enhancement. When investigating the impact of clawbacks on shareholder dissatisfaction, measured with say-on-pay (SOP) voting dissent, I find voting dissent is reduced when clawbacks include a reporting-focused trigger. I also find partial evidence that clawbacks reduce SOP voting dissent …
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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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Underpricing: Lessons from Bookbuilt Initial Public Offerings in Hong Kong
… of the IPO price discovery process, I find that clawbacks enhance it. My tests show that when institutional investors have alternative ways to convey valuable pricing information to underwriters, the information gains from those alternative channels can more than offset the loss of road show …
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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"
… clawback regulation, as my results indicate that clawbacks may exacerbate aggressive financial reporting decisions by FREs during a restatement negotiation. Further, I find that specialist auditors can act as effective monitors of FREs' behaviors in a clawback environment. Last, my results provide …
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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
… recording OOPAs. The interaction of clawbacks and NAS reveal that greater purchases of NAS shortens the length of the adjustment period, decreases the number of OOPAs, and lessens the likelihood of a revision restatement. The results raise interesting implications for regulators, …