Executive Stock Options and Different Earnings Management Patterns across Firm Characteristics

Korean Journal of Financial Studies 2005;34(3):183-211.
Published online September 30, 2005.

보상형 스톡옵션의 부여와 기업특성에 따른 이익조정 패턴

전성일, 조현우, 정혜영

Key Words: 내부소유집중도,보상형 스톡옵션,이익조정,재량적 발생액,Discretionary accruals,Earnings management,Executive stock option,Ownership intensity

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