Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?
2012; Wiley; Volume: 30; Issue: 3 Linguagem: Inglês
10.1111/j.1911-3846.2012.01183.x
ISSN1911-3846
AutoresEd deHaan, Frank D. Hodge, Terry Shevlin,
Tópico(s)Accounting Education and Careers
ResumoContemporary Accounting ResearchVolume 30, Issue 3 p. 1027-1062 Article Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?† Ed Dehaan, Ed Dehaan University of WashingtonSearch for more papers by this authorFrank Hodge, Frank Hodge University of WashingtonSearch for more papers by this authorTerry Shevlin, Terry Shevlin University of California, IrvineSearch for more papers by this author Ed Dehaan, Ed Dehaan University of WashingtonSearch for more papers by this authorFrank Hodge, Frank Hodge University of WashingtonSearch for more papers by this authorTerry Shevlin, Terry Shevlin University of California, IrvineSearch for more papers by this author First published: 16 September 2013 https://doi.org/10.1111/j.1911-3846.2012.01183.xCitations: 96 † Accepted by Steve Salterio. We thank Weili Ge, Ian Gow (2012 FARS discussant), Michelle Hanlon, Thomas Hemmer, Robert Hogan, Adrienna Huffman, Jared Jennings, Todd Kravet, David Maber, Rick Mergenthaler, Mort Pincus, Shivaram Rajgopal, Steve Salterio, Ryan Wilson, Amanda Winn, and two anonymous reviewers for their helpful suggestions. We also acknowledge helpful feedback from workshop participants at the University of Washington, the University of California, Irvine, Louisiana State University, the University of Miami, and the University of Southern California on earlier versions of this paper. Frank Hodge acknowledges support of the Herbert O. Whitten Professorship. Terry Shevlin acknowledges financial support from the Paul Piggot/PACCAR Business Administration Professorship at the University of Washington. We thank The Corporate Library (now GMI), and especially Paul Hodgson, for data support. Finally, we thank Equilar, an executive compensation research firm, for providing complimentary use of their reports. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume30, Issue3Fall 2013 (September)Pages 1027-1062 RelatedInformation
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