Global ETD Search
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Showing 1 to 4 of 4 for “"clawback provisions"”.
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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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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 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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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 …