Earnings Manipulation, Corporate Governance and Executive Stock Option Grants: Evidence from Taiwan*

2012 ◽  
Vol 41 (3) ◽  
pp. 241-257 ◽  
Author(s):  
Ming-Cheng Wu ◽  
Yi-Ting Huang ◽  
Yi-Jing Chen
2016 ◽  
Vol 58 (2) ◽  
pp. 503-533 ◽  
Author(s):  
Xin Qu ◽  
Majella Percy ◽  
Jenny Stewart ◽  
Fang Hu

2013 ◽  
Vol 24 (4) ◽  
pp. 249-268
Author(s):  
Dolores Álvarez-Pérez ◽  
Edelmira Neira-Fontela ◽  
Carmen Castro-Casal

2014 ◽  
Vol 30 (2) ◽  
pp. 419 ◽  
Author(s):  
Chiraz Ben Ali

<p>This study investigates the relation between corporate governance and disclosure quality in a context of principal-principal conflicts and poor investor protection. Overall, the empirical results suggest that minority expropriation risk harms disclosure quality. Specifically, we find that disclosure quality is negatively associated with ownership concentration, major shareholder voting rights, the existence of double voting rights, and family control. The results obtained also evidence a positive relationship between disclosure quality and the existence of executive stock option plans giving support that this mechanism plays a key role in corporate transparency.</p>


1999 ◽  
Author(s):  
Michael E. E. Bradbury ◽  
Janice C.Y. Ching ◽  
Yuen Teen Mak

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