Incentive alignment, control, and the issue of misleading financial disclosures (Record no. 27328)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01427naa a2200193uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 8082215332210 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211164202.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 080822s2008 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | DONOHER, William J. |
| 9 (RLIN) | 35399 |
| 245 10 - TITLE STATEMENT | |
| Title | Incentive alignment, control, and the issue of misleading financial disclosures |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | London, UK : |
| Name of publisher, distributor, etc. | Sage Publications, |
| Date of publication, distribution, etc. | August 2007 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | The accounting scandals of recent years have raised concerns about the efficacy of incentive alignment and control systems. Among matched firms that either did or did not restate misleading financial disclosures during the period 1994-2003, both managerial equity ownership and contingent compensation were positively related to restatements when considered independently of other factors such as firm performance and board characteristics. When these variables were introduced, performance positively moderated the relationship between ownership and restatements, although contingent compensation was no longer significant. Finally, misleading disclosures were less prevalent in firms whose boards had high levels of business experience and long tenure |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | REED, Richard |
| 9 (RLIN) | 35400 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | STORRUD-BARNES, Susan F |
| 9 (RLIN) | 35401 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Journal of Management : J.O.M |
| Related parts | 33, 4, p. 547-569 |
| Place, publisher, and date of publication | London, UK : Sage Publications, August 2007 |
| International Standard Serial Number | ISSN 01492063 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20080822 |
| Operator's initials, OID (RLIN) | 1533^b |
| Cataloger's initials, CIN (RLIN) | Tiago |
No items available.
