TYPES OF FIRM-INITIATED CLAWBACK PROVISIONS AND SHORT- AND LONG-TERM COST OF DEBT

We investigate firm-initiated clawback provisions in compensation contracts by providing empirical evidence on the impact of the different types of clawback adoptions on firms' debt costs. Our focus on clawback provisions informs the current discussion on clawback adoption required by the Dodd-...

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Veröffentlicht in:	The journal of theoretical accounting research 2016-10, Vol.12 (1), p.54-79
Hauptverfasser:	Zhang, Jean, Dorminey, Jack, Wier, Benson
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting American Recovery & Reinvestment Act 2009-US Borrowing Clawback Costs Executive compensation Financial reporting Financial restatements Fraud Noncompliance Provisions Securities markets Wall Street Reform & Consumer Protection Act 2010-US
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