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Earnings smoothing, executive compensation, and corporate governance : evidence from the property-liability insurance industry

Earnings smoothing, executive compensation, and corporate governance : evidence from the property-liability insurance industry
Recurso electrónico / electronic resource
Registro MARC
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24500‎$a‎Earnings smoothing, executive compensation, and corporate governance‎$b‎: evidence from the property-liability insurance industry‎$c‎David L. Eckles... [et al.]
520  ‎$a‎Unlike studies that estimate managerial bias, we utilize a direct measure of managerial bias in the U.S. insurance industry to investigate the effects of executive compensation and corporate governance on firms' earnings management behaviors. We find managers receiving larger bonuses and stock awards tend to make reserving decisions that serve to decrease firm earnings. Moreover, we examine the monitoring effect of corporate board structures in mitigating managers' reserve manipulation practices. We find managers are more likely to manipula te reserves in the presence of particular board structures. Similar results are not found when we employ traditional estimated measures of managerial bias.
650 1‎$0‎MAPA20080586294‎$a‎Mercado de seguros
650 1‎$0‎MAPA20080590567‎$a‎Empresas de seguros
650 1‎$0‎MAPA20080624934‎$a‎Seguro de daños patrimoniales
650 1‎$0‎MAPA20080596880‎$a‎Gobierno corporativo
650 1‎$0‎MAPA20080580438‎$a‎Ética empresarial
650 1‎$0‎MAPA20080563240‎$a‎Manipulación
650 1‎$0‎MAPA20080554774‎$a‎Incentivos
651 1‎$0‎MAPA20080638337‎$a‎Estados Unidos
7001 ‎$0‎MAPA20080648558‎$a‎Eckles, David L.
7730 ‎$w‎MAP20077000727‎$t‎The Journal of risk and insurance‎$d‎Nueva York : The American Risk and Insurance Association, 1964-‎$x‎0022-4367‎$g‎01/09/2011 Tomo 78 Número 3 - 2011 , p. 761-790
856  ‎$q‎application/pdf‎$w‎1066806‎$y‎Recurso electrónico / electronic resource