Accepted by Steve Salterio. We thank Weili Ge, Ian Gow (2012 FARS discussant), Michelle Hanlon, Thomas Hemmer, Robert Hogan, Adrienna Huffman, Jared Jennings, Todd Kravet, David Maber, Rick Mergenthaler, Mort Pincus, Shivaram Rajgopal, Steve Salterio, Ryan Wilson, Amanda Winn, and two anonymous reviewers for their helpful suggestions. We also acknowledge helpful feedback from workshop participants at the University of Washington, the University of California, Irvine, Louisiana State University, the University of Miami, and the University of Southern California on earlier versions of this paper. Frank Hodge acknowledges support of the Herbert O. Whitten Professorship. Terry Shevlin acknowledges financial support from the Paul Piggot/PACCAR Business Administration Professorship at the University of Washington. We thank The Corporate Library (now GMI), and especially Paul Hodgson, for data support. Finally, we thank Equilar, an executive compensation research firm, for providing complimentary use of their reports.
Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?†
Version of Record online: 11 FEB 2013
Contemporary Accounting Research
Volume 30, Issue 3, pages 1027–1062, Fall 2013 (September)
How to Cite
Dehaan, E., Hodge, F. and Shevlin, T. (2013), Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?. Contemporary Accounting Research, 30: 1027–1062. doi: 10.1111/j.1911-3846.2012.01183.x
- Issue online: 16 SEP 2013
- Version of Record online: 11 FEB 2013
- Accepted manuscript online: 30 MAY 2012 09:37AM EST
- University of Washington
- University of California
- Louisiana State University
- University of Miami
- University of Southern California
- University of Washington
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