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Copenhagen, Frankfurt am Main, 05.12.2016 12:00:00

Frankfurt School of Finance & Management’s doctoral student Wenjiao Cao won the Deloitte PhD award at the Nordic Accounting Conference 2016 in Copenhagen. The award goes to the best paper authored or co-authored by a PhD student. The Conference was held at Copenhagen Business School from November 17 to 18, 2016.

The winning paper “CEO Equity Compensation and Financial Misreporting: Evidence from the Motive of Misreporting” looks into the association between financial misreporting and CEO equity-based compensation from an unexplored perspective. The research question of whether equity-based compensation drives earnings management is theoretically and empirically inconclusive in accounting research. Thus the authors try to unravel the open question by looking into the motive of misreporting and find evidence that high-powered equity-based compensation does trigger CEOs’ desire to manipulate accounting numbers. The paper is co-authored with Professor Dr Yuping Jia, Associate Professor at the Accounting Department of Frankfurt School, and Prof. Yachang Zeng, Assistant Professor at the Division of Accounting of Nanyang Business School in Singapore.

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