Transaksi Pihak Berelasi: Kompensasi Manajemen Kunci, Kinerja Akuntansi, dan Multiple Large Shareholders
Abstract
Keywords
Full Text:
PDFReferences
Amdouni, S., & Boubaker S. (2015). Multiple Large Shareholders and Owner-Manager Compensation: Evidence from French Listed Firms. The Journal of Applied Business Research, 31, 3.
Attig, N., Guedhami, O., & Mishra, D. (2008). Multiple Large Shareholders, Control Contests, and Implied Cost of Equity. Journal of Corporate Finance, 14, 721-737.
Banker, R.D., Lee, S.Y., Potter, G. (1996). A Field Study of the Impact of a Performance-BasedIncentive Plan. Journal of Accounting and Economics, 21, 195-226.
Banker, R.D., & Datar, S. (1989). Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation. Journal of Accounting Research, 21-39.
Boubaker, S., & Sami, H. (2011). Multiple Large Shareholders and Earnings Informativeness. Review of Accounting and Finance, Emerald, 10, 3, 246-266.
Chen, H. W. (2013). Family Ties, Board Compensation, and Firm Performance. Journal of Multinational Financial Management, 23, 255-271.
Cheng, M., Lin B., & Wei, M. (2015). Executive Compensation in Family Firms: The Effect of Multiple Family Members. Journal of Corporate Finance, 32, 238-257
Cheng, Q., dan Farber, D.B. (2008). Earnings Restatement, Changes in CEO Compensation, and Firm Performance. The Accounting Review, 83, 5, 1217-1250.
Claessens, S., Djankov, S., & Lang, L.H.P. (2000). The Separation of Ownership and Control in East Asian Corporations. Journal of Financial Economics, 58, 81-112.
Conyon, M.J. (2006). Executive Compensation and Incentives. Academy of Management Perspectives, 20, 1, 25-44.
Fama, E.F., Jensen, M.C. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26, 2, 301-325.
Fields, T.D., Lys T.Z., Linda V. (2001). Empirical Research on Accounting Choice. Journal of Accounting and Economics, 255-307.
Fisher, J.G., Laureen, L.A., Peffer, dan Sprinkle. (2005). An Experimental Investigation of Employer Discretion in Employee Performance Evaluation and Compensation. The Accounting Review, 80, 2, 563-583.
Healy, P. (1985). The Impact of Bonus Schemes on the Selection of Accounting Principles. Journal of Acconting and Economics, 7, 85-107.
Jensen, M.C., & Meckling, W.H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure. Journal of Financial Economics, 3, 4, 305-360.
Parthasarathy, A., Menon, K., & Bhattacherjee, D. (2006). Executive Compensation, Firm Performance and Governance: An Empirical Analysis. Economic and Political Weekly, 41, 39, 4139-4147.
Scott, W.R. (2012). Financial Accounting Theory 6th Ed. Pearson Prentice Hall: Canada
Theeravanich, A. (2013). Director Compensation in Emerging Markets: A Case Study of Thailand. Journal of Economics and Business,70, 71-91.
Watts, R.L. & Zimmerman, J.L. (1978). Towards a Positive Accounting Theory of the determination of Accounting Standards. Accounting Review, 54, 273-305.
Zulma, G.W.M. (2016). Family Ownership, Management Compensation, And Tax Avoidance: Evidence From Indonesia. The Indonesian Journal of Accounting Research, 19, 97-110.
DOI: http://dx.doi.org/10.33087/jiubj.v20i3.1071
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
|