تعریف مفهومی دانلود و ترجمه مقاله لاتین Equity Incentives and Earnings Management: Evidence from the Banking Industry
معرفی دانلود و ترجمه مقاله لاتین Equity Incentives and Earnings Management: Evidence from the Banking Industry
ترجمه فارسی مقاله لاتین Equity Incentives and Earnings Management: Evidence from the Banking Industry در قالب فایل ورد و در 80 صفحه همراه با اصل مقاله لاتین آماده شده است. این مقاله توسط مترجمان حرفه ای و به صورت مفهومی ترجمه شده است. کیفیت ترجمه تضمین شده است.
ABSTRACT
We examine the relationship between equity incentives and earnings management in the banking industry. By focusing on this regulated industry and using industry-specific earnings management proxies, we provide evidence on the impact of regulation on earnings management arising from chief executive officers� equity incentives. We find that bank managers with high equity incentives are more likely to manage earnings, but only when capital ratios are closer to the minimums required by regulators. This finding indicates that, in the banking industry, potential regulatory intervention induces, rather than mitigates, earnings management arising from equity incentives.