PROTOCOL: Does executive compensation predict publicly traded firms' financial performance or inaccurate financial reporting?

协议:高管薪酬能否预测上市公司的财务业绩或导致财务报告不准确?

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Abstract

This is the protocol for a Campbell review. The objectives are as follows: One goal of this systematic review is to identify whether incentive terms in CEO contracts predict firm financial performance over time; a second goal is to identify whether incentive terms in CEO contracts predict subsequent inaccurate financial reporting as manifest in restatement of accounting data due to errors or other distortions in reporting financial information.

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