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Evidence on factors affecting the relationship between CEO stock option compensation and earnings management


  • Gary K. Meek
  • Ramesh P. Rao
  • Christopher J. Skousen


Purpose - The purpose of this paper is to examine the factors affecting the relationships between CEO stock option compensation and earnings management.

Suggested Citation

  • Gary K. Meek & Ramesh P. Rao & Christopher J. Skousen, 2007. "Evidence on factors affecting the relationship between CEO stock option compensation and earnings management," Review of Accounting and Finance, Emerald Group Publishing, vol. 6(3), pages 304-323, August.
  • Handle: RePEc:eme:rafpps:v:6:y:2007:i:3:p:304-323

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    Cited by:

    1. Raghavan J. Iyengar & Judy Land & Ernest M. Zampelli, 2010. "Does board governance improve the quality of accounting earnings?," Accounting Research Journal, Emerald Group Publishing, vol. 23(1), pages 49-68, July.
    2. Emilia Peni & Sami Vähämaa, 2010. "Female executives and earnings management," Managerial Finance, Emerald Group Publishing, vol. 36(7), pages 629-645, June.
    3. Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017. "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper 81113, University Library of Munich, Germany, revised 04 Sep 2017.
    4. Jia, Y., 2008. "Essays on the role of managerial type in financial reporting," Other publications TiSEM ab1af530-b40f-4c86-9edd-b, Tilburg University, School of Economics and Management.
    5. repec:eco:journ1:2017-02-78 is not listed on IDEAS
    6. Fizza Tassadaq & Qaisar Ali Malik, 2015. "Creative Accounting and Financial Reporting: Model Development and Empirical Testing," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 544-551.
    7. Guy D. Fernando & Qiao Xu, 2012. "CEO compensation and strategic expenses: penalizing, shielding or rewarding?," Review of Accounting and Finance, Emerald Group Publishing, vol. 11(3), pages 279-297, August.


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