Translated Title

Committee Overlapping, Earnings Management and CEOs＇ Compensation

Translated Abstract

The　overlapping　of　audit　committee　and　compensation　committee　generates　directors＇　internal　network.　This　paper　is　to　examine　the　influence　of　the　overlapping　on　earnings　management　and　the　managers＇　opportunism　compensation.　The　results　showed　that　the　higher　overlapping　degree　and　the　higher　pay-managed　performance　sensitivity　of　CEOs　salaries.　,　the　higher　level　of　earnings　management,　Further,　we　find　that　in　the　companies　where　CEOs＇　salaries　or　internal　pay　gap　is　higher,　The　relation　between　overlapping　degree　of　the　two　committees　and　earnings　management　is　stronger,　and　the　pay-managed　performance　sensitivity　is　higher.　The　results　indicate　that　committee　overlapping　network　may　be　one　of　determinants　of　earnings　quality　and　CEOs＇　pay.

Translated Keyword

audit committee
compensation dommittee
earnings management
executive compensation

Classification

F831.5

Type

Project Name

Project No.

Access Number

WF:perioarticalCASS_662851620

Language

Chinese

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