Do Clawback Policies Accomplish Their Desired Purpose?
They may, but new research surprisingly suggests that clawbacks may also prompt managers to drive down their companies' effective tax rates.
Do Clawbacks Cause as Many Problems as They Prevent?
While penalties for erroneous financial reporting may spur achievement, they also may lead executives to cover up their mistakes, study suggests.
How to Maximize Economic Development Incentives
Such incentives are often available to acquiring companies or merged entities, but getting the most out of them requires close attention.
Fears Over Downside to Clawbacks Are Unwarranted: Study
Contradicting prior research, a new report finds that increased performance-based compensation for CFOs actually steers them away from earnings management.
Adoption of Clawbacks Tied to Earnings Manipulation
Voluntary adoption of clawback policies is correlated with an increase in "real transactions management," a way to artificially boost earnings.
More Clawbacks Likely in Store
The SEC appears set to again broaden its definition of “misconduct” for purposes of forcing more CFOs and CEOs to return incentive compensation to their companies.
Are Banks Soft-Pedaling Clawbacks?
New research suggests that the financial-services sector, though ripe with instances of negligence and other malfeasance, is not yet moving aggressively to reclaim compensation from perpetrators.