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- W1553461888 abstract "Using data on the widespread profit-sharing schemes in Taiwan, we explore whether companies take into consideration earnings quality in the pay-performance sensitivity of employee profit-sharing bonus, and whether corporate governance helps improve the alignment. Our results show that the sensitivity of profit-sharing bonus to earnings performance is increasing in earnings management. However, we find that in firms with strong governance the pay-performance sensitivity of managed earnings is significantly reduced. The results are robust to controlling for firm characteristics and to different earnings quality. Our study provides important implications for the effective use of profit-sharing plans." @default.
- W1553461888 created "2016-06-24" @default.
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- W1553461888 date "2013-09-01" @default.
- W1553461888 modified "2023-09-26" @default.
- W1553461888 title "Earnings Quality and Pay-Performance Sensitivity: Evidence from Employee Profit-Sharing Bonus in Taiwan" @default.
- W1553461888 doi "https://doi.org/10.6126/apmr.2013.18.3.03" @default.
- W1553461888 hasPublicationYear "2013" @default.
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