Pokfulam Road
Hong Kong, Pokfulam HK
China
The University of Hong Kong
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clawback provisions; real transactions management; accruals management
Dodd-Frank Act, clawbacks, restatements
Audit and non-audit fees, Two stage least squares, weak instruments
compensation clawback provisions; capital investment mix; performance-based pay; equity incentives; real effects; capital investment efficiency
Voluntary Clawbacks, Bank Loans, Information Uncertainty, financial covenants