The Use of Classification Shifting for CEO Cash Compensation

2010 ◽  
Author(s):  
Jeong Hwan Joo
Keyword(s):  
Cash Compensation ◽  
Classification Shifting

CFO Tenure and Classification Shifting: Evidence from China

2021 ◽  
pp. 1-12
Author(s):  
Xiaoxia Liu ◽  
Jinyun Yang ◽  
Ran Di ◽  
Minghui Li
Keyword(s):  
Classification Shifting

Does Independent Director’s Cash Compensation Matter? Evidence from Corporate Fraud

2021 ◽  
Author(s):  
Radwan Alkebsee ◽  
Gaoliang TIAN ◽  
Alexandros Garefalakis ◽  
Andreas Koutoupis ◽  
Panagiotis Kyriakogkonas
Keyword(s):  
Corporate Fraud ◽  
Cash Compensation

scholarly journals Classification Shifting in the Income-Decreasing Discretionary Accrual Firms

2017 ◽  
Vol 8 (3) ◽  
pp. 187 ◽  
Author(s):  
Humeyra Adiguzel
Keyword(s):  
Discretionary Accrual ◽  
Classification Shifting ◽  
Accrual Management

This study investigates whether managers use classification shifting to classify operating expenses as non-operating. Using a methodology similar to McVay (2006), I find no evidence of classification shifting between operating and non-operating expenses. However, I find evidence that managers classify operating expenses as non-operating in the absence of income decreasing accrual management. This finding can be explained that income-decreasing accrual management both affects operating and non-operating expenses and measuring classification shifting without considering discretionary accrual management produces meaningless results.

scholarly journals Nest characteristics and populations of Tapanuli Orangutans in the conflict areas, Batangtoru Landscape, North Sumatra, Indonesia

2020 ◽  
Vol 21 (7) ◽  
Author(s):  
Wanda Kuswanda ◽  
R. HAMDANI HARAHAP ◽  
HADI S. ALIKODRA ◽  
ROBERT SIBARANI
Keyword(s):  
Tree Height ◽  
Buffer Zone ◽  
Mitigation Strategies ◽  
Line Transect ◽  
Buffer Zones ◽  
Conservation Area ◽  
Durio Zibethinus ◽  
Canopy Area ◽  
Cash Compensation ◽  
Production Forests

Abstract. Kuswanda W, Harahap RH, Alikodra JS, Sibarani R. 2020. Nest characteristics and populations of Tapanuli orangutans in Batangtoru Landscape, South Tapanuli District, Indonesia. Biodiversitas 21: 3398-3406. Tapanuli orangutan (Pongo tapanuliensis) has been threatened to extinction due to conflicts with humans. Information on the orangutan characteristics in conflict areas at the Batangtoru Landscape is needed. Our research aimed to analyze the characteristics of nests, nest trees, and estimation of orangutan populations in conservation forests and buffer zones to develop conflict mitigation strategies in the Batangtoru Landscape, South Tapanuli District. A line transect method was used to count orangutan nests on 49 transects, starting from June 2019 to January 2020. Data were analyzed with descriptive statistics, frequency tables, Spearman correlation (rho), and the equation by (van Schaick et al. 1995). Tapanuli orangutans make nests at the height of 14.01 meters (90% CI = 13.37-14.67 meters), and most use the main stem as nest support. Tree nests of 35 species (17 families) were identified, with the highest frequency in (Durio zibethinus Murray), especially in the buffer zone. Correlation between nest tree diameter, tree height, and canopy area was significant (p <0.01, n = 83). The estimated orangutan populations in conflict areas were 155 individuals (95% CI = 121-187), and the highest was found in Dolok Sibualbuali Nature Reserve buffer zones. Mitigation strategy of human-orangutan conflict that needs to be realized is the non-cash compensation guaranteeing the community does not disturb orangutans on their land. The compensation forms can be the provision of seedlings and fertilizer for plants, agricultural machinery, knowledge to land management, and orangutan ecotourism development. Nest and feed trees enrichment can be carried out in production forests bordering with conservation area.

A Gender Gap in Executive Cash Compensation in Thailand: A View of the Expectancy Theory

2017 ◽  
pp. 147-166 ◽  
Author(s):  
Kannikar Namwong ◽  
Tatre Jantarakolica ◽  
Thanomsak Suwannoi ◽  
Jutamas Wongkantarakorn
Keyword(s):  
Gender Gap ◽  
Expectancy Theory ◽  
Cash Compensation
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