Matches in SemOpenAlex for { <https://semopenalex.org/work/W3193688790> ?p ?o ?g. }
- W3193688790 abstract "Extant empirical research has largely overlooked the incentives that arise when CEOs can reasonably anticipate future awards and liquidations of equity-based compensation. In this study, I use past patterns of stock and option awards, exercises, and sales to estimate future awards, exercises, and sales, which I argue are anticipated by the CEO and act as an important incentive. The anticipated incentives I estimate are large in magnitude and provide information that is incremental to the CEO’s existing portfolio of equity incentives disclosed in the annual proxy statement. In empirical analyses, I find that anticipated incentives are negatively (positively) associated with proxies for real (accruals-based) earnings management even in the presence of existing measures of CEO incentives. My findings suggest that the ex ante measure of anticipated incentives introduced in this study captures a new source of information that is decision-relevant for CEOs but currently omitted from existing empirical proxies." @default.
- W3193688790 created "2021-08-30" @default.
- W3193688790 creator A5045210741 @default.
- W3193688790 date "2019-01-01" @default.
- W3193688790 modified "2023-09-23" @default.
- W3193688790 title "Anticipated Incentives in CEO Compensation Contracts: Estimation and Application" @default.
- W3193688790 hasPublicationYear "2019" @default.
- W3193688790 type Work @default.
- W3193688790 sameAs 3193688790 @default.
- W3193688790 citedByCount "0" @default.
- W3193688790 crossrefType "journal-article" @default.
- W3193688790 hasAuthorship W3193688790A5045210741 @default.
- W3193688790 hasConcept C10138342 @default.
- W3193688790 hasConcept C111472728 @default.
- W3193688790 hasConcept C119857082 @default.
- W3193688790 hasConcept C120936955 @default.
- W3193688790 hasConcept C121955636 @default.
- W3193688790 hasConcept C122251271 @default.
- W3193688790 hasConcept C127413603 @default.
- W3193688790 hasConcept C138885662 @default.
- W3193688790 hasConcept C139719470 @default.
- W3193688790 hasConcept C144133560 @default.
- W3193688790 hasConcept C151392489 @default.
- W3193688790 hasConcept C162118730 @default.
- W3193688790 hasConcept C162324750 @default.
- W3193688790 hasConcept C166052673 @default.
- W3193688790 hasConcept C175444787 @default.
- W3193688790 hasConcept C17744445 @default.
- W3193688790 hasConcept C178300618 @default.
- W3193688790 hasConcept C199539241 @default.
- W3193688790 hasConcept C199728807 @default.
- W3193688790 hasConcept C204036174 @default.
- W3193688790 hasConcept C2780148112 @default.
- W3193688790 hasConcept C2780821815 @default.
- W3193688790 hasConcept C2781009383 @default.
- W3193688790 hasConcept C2781426361 @default.
- W3193688790 hasConcept C29122968 @default.
- W3193688790 hasConcept C3017619653 @default.
- W3193688790 hasConcept C41008148 @default.
- W3193688790 hasConcept C4577558 @default.
- W3193688790 hasConcept C78458016 @default.
- W3193688790 hasConcept C78519656 @default.
- W3193688790 hasConcept C86803240 @default.
- W3193688790 hasConceptScore W3193688790C10138342 @default.
- W3193688790 hasConceptScore W3193688790C111472728 @default.
- W3193688790 hasConceptScore W3193688790C119857082 @default.
- W3193688790 hasConceptScore W3193688790C120936955 @default.
- W3193688790 hasConceptScore W3193688790C121955636 @default.
- W3193688790 hasConceptScore W3193688790C122251271 @default.
- W3193688790 hasConceptScore W3193688790C127413603 @default.
- W3193688790 hasConceptScore W3193688790C138885662 @default.
- W3193688790 hasConceptScore W3193688790C139719470 @default.
- W3193688790 hasConceptScore W3193688790C144133560 @default.
- W3193688790 hasConceptScore W3193688790C151392489 @default.
- W3193688790 hasConceptScore W3193688790C162118730 @default.
- W3193688790 hasConceptScore W3193688790C162324750 @default.
- W3193688790 hasConceptScore W3193688790C166052673 @default.
- W3193688790 hasConceptScore W3193688790C175444787 @default.
- W3193688790 hasConceptScore W3193688790C17744445 @default.
- W3193688790 hasConceptScore W3193688790C178300618 @default.
- W3193688790 hasConceptScore W3193688790C199539241 @default.
- W3193688790 hasConceptScore W3193688790C199728807 @default.
- W3193688790 hasConceptScore W3193688790C204036174 @default.
- W3193688790 hasConceptScore W3193688790C2780148112 @default.
- W3193688790 hasConceptScore W3193688790C2780821815 @default.
- W3193688790 hasConceptScore W3193688790C2781009383 @default.
- W3193688790 hasConceptScore W3193688790C2781426361 @default.
- W3193688790 hasConceptScore W3193688790C29122968 @default.
- W3193688790 hasConceptScore W3193688790C3017619653 @default.
- W3193688790 hasConceptScore W3193688790C41008148 @default.
- W3193688790 hasConceptScore W3193688790C4577558 @default.
- W3193688790 hasConceptScore W3193688790C78458016 @default.
- W3193688790 hasConceptScore W3193688790C78519656 @default.
- W3193688790 hasConceptScore W3193688790C86803240 @default.
- W3193688790 hasLocation W31936887901 @default.
- W3193688790 hasOpenAccess W3193688790 @default.
- W3193688790 hasPrimaryLocation W31936887901 @default.
- W3193688790 hasRelatedWork W18537060 @default.
- W3193688790 hasRelatedWork W1983353478 @default.
- W3193688790 hasRelatedWork W2088111862 @default.
- W3193688790 hasRelatedWork W2123331192 @default.
- W3193688790 hasRelatedWork W2165653996 @default.
- W3193688790 hasRelatedWork W2247637434 @default.
- W3193688790 hasRelatedWork W2281454718 @default.
- W3193688790 hasRelatedWork W2286527255 @default.
- W3193688790 hasRelatedWork W2509305515 @default.
- W3193688790 hasRelatedWork W2564995934 @default.
- W3193688790 hasRelatedWork W2911815870 @default.
- W3193688790 hasRelatedWork W3035205523 @default.
- W3193688790 hasRelatedWork W3044922673 @default.
- W3193688790 hasRelatedWork W3112908536 @default.
- W3193688790 hasRelatedWork W3125843505 @default.
- W3193688790 hasRelatedWork W3134939677 @default.
- W3193688790 hasRelatedWork W3178449888 @default.
- W3193688790 hasRelatedWork W569089019 @default.
- W3193688790 hasRelatedWork W76801925 @default.
- W3193688790 hasRelatedWork W3121763622 @default.
- W3193688790 isParatext "false" @default.
- W3193688790 isRetracted "false" @default.
- W3193688790 magId "3193688790" @default.