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Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?

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  • Ed Dehaan
  • Frank Hodge
  • Terry Shevlin

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  • Ed Dehaan & Frank Hodge & Terry Shevlin, 2013. "Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1027-1062, September.
    • Handle: RePEc:wly:coacre:v:30:y:2013:i:3:p:1027-1062
    DOI: 10.1111/j.1911-3846.2012.01183.x
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    Cited by:

    1. Ilona Babenko & Benjamin Bennett & John M Bizjak & Jeffrey L Coles & Jason J Sandvik, 2023. "Clawback Provisions and Firm Risk," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 12(2), pages 191-239.
    2. Hanni Liu & Harrison Liu & Jennifer Yin, 2023. "The impact of clawback provisions on executive cash compensation," Review of Quantitative Finance and Accounting, Springer, vol. 61(1), pages 35-62, July.
    3. Yin Liu & Huiqi Gan & Khondkar Karim, 2020. "Corporate risk-taking after adoption of compensation clawback provisions," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 617-649, February.
    4. Erkens, Michael H.R. & Gan, Ying & Yurtoglu, B. Burcin, 2018. "Not all clawbacks are the same: Consequences of strong versus weak clawback provisions," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 291-317.
    5. Emmanuel Mamatzakis & Anna Bagntasarian, 2021. "The nexus between CEO incentives and analysts' earnings forecasts," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6205-6248, October.
    6. William D. Brink & Jonathan H. Grenier & Jonathan S. Pyzoha & Andrew Reffett, 2019. "The Effects of Clawbacks on Auditors’ Propensity to Propose Restatements and Risk Assessments," Journal of Business Ethics, Springer, vol. 158(2), pages 313-332, August.
    7. Wei Chen & Paul Hribar & Samuel Melessa, 2018. "Incorrect Inferences When Using Residuals as Dependent Variables," Journal of Accounting Research, Wiley Blackwell, vol. 56(3), pages 751-796, June.
    8. Sanders, Shane, 2022. "Point shaving in NCAA Men’s Basketball: Behavioral finance, scale, and deterrence," Journal of Behavioral and Experimental Finance, Elsevier, vol. 34(C).
    9. Patrick Velte, 2020. "Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence," Business Research, Springer;German Academic Association for Business Research, vol. 13(3), pages 1417-1450, November.
    10. Kerstin Lopatta & Katarina Böttcher & Sumit K. Lodhia & Sebastian A. Tideman, 2020. "Parity codetermination at the board level and labor investment efficiency: evidence on German listed firms," Journal of Business Economics, Springer, vol. 90(1), pages 57-108, February.
    11. Hung-Wen Lin & Kun-Ben Lin & Jing-Bo Huang & Shu-Heng Chen, 2021. "Timely Loss Recognition Helps Nothing," Sustainability, MDPI, vol. 13(14), pages 1-24, July.
    12. Bulte, Erwin & List, John A. & van Soest, Daan, 2021. "Incentive spillovers in the workplace: Evidence from two field experiments," Journal of Economic Behavior & Organization, Elsevier, vol. 184(C), pages 137-149.
    13. Sheedy, Elizabeth & Zhang, Le & Liao, Yin, 2023. "Deferred pay: Compliance and productivity with self-selection," Journal of Banking & Finance, Elsevier, vol. 154(C).
    14. Daoju Peng & Jianfu Shen & Simon Yu Kit Fung & Eddie C. M. Hui & Kwokyuen Fan, 2024. "The Valuation Effect and Consequences of Clawback Adoption in Real Estate Investment Trusts," The Journal of Real Estate Finance and Economics, Springer, vol. 68(2), pages 274-317, February.
    15. Florian Eugster & Alexander F. Wagner, 2021. "Earning investor trust: The role of past earnings management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 269-307, January.
    16. Kyung, Hangsoo & Lee, Hakyin & Marquardt, Carol, 2019. "The effect of voluntary clawback adoption on non-GAAP reporting," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 175-201.
    17. Kerstin Lopatta & Mario Albert Gloger & Reemda Jaeschke, 2017. "Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10‐K Filings," Accounting Perspectives, John Wiley & Sons, vol. 16(4), pages 315-343, December.
    18. Jaeschke, Reemda & Lopatta, Kerstin & Yi, Cheong, 2018. "Managers’ use of language in corrupt firms’ financial disclosures: Evidence from FCPA violators," Scandinavian Journal of Management, Elsevier, vol. 34(2), pages 170-192.
    19. Cha, Yunshil & Gill, Susan & Wong-On-Wing, Bernard, 2023. "Clawback policy enforcement: To disclose or not to disclose," Advances in accounting, Elsevier, vol. 62(C).
    20. Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
    21. Dina El Mahdy, 2020. "The unintended consequences of voluntary adoption of clawback provisions on managerial ability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3493-3526, December.
    22. Kirill Solovev & Nicolas Prollochs, 2021. "Integrating Floor Plans into Hedonic Models for Rent Price Appraisal," Papers 2102.08162, arXiv.org.
    23. Mburu, Henry Kimani & Tang, Alex P., 2018. "The adoption of voluntary clawback provisions and the broader commitment hypothesis," Advances in accounting, Elsevier, vol. 43(C), pages 60-69.
    24. Rishika Rishika & Jui Ramaprasad, 2019. "The Effects of Asymmetric Social Ties, Structural Embeddedness, and Tie Strength on Online Content Contribution Behavior," Management Science, INFORMS, vol. 65(7), pages 3398-3422, July.

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