Concepedia

Clawback Agreements

Clawback Agreements is a legal framework in tax litigation that belongs to the genus of evidentiary disclosure protocols and is distinguished by its provision for the return of inadvertently disclosed privileged documents, thereby protecting taxpayers' confidentiality during discovery.

9

Publications

321

Citations

21

Authors

20

Institutions

Publications per year

2017–2026

4

Parents

Publications

9

The Effects of Risk Preference and Loss Aversion on Individual Behavior under Bonus, Penalty, and Combined Contract Frames

Alisa G. Brink, Frederick W. Rankin · Behavioral Research in Accounting · 2013 · 66 citations

, , +17

Why do Restatements Decrease in a Clawback Environment? An Investigation into Financial Reporting Executives' Decision-Making during the Restatement Process

Jonathan S. Pyzoha · The Accounting Review · 2015 · 55 citations

, , +10

Not all clawbacks are the same: Consequences of strong versus weak clawback provisions

Michael H.R. Erkens, Ying Gan, B. Burçin Yurtoğlu · Journal of Accounting and Economics · 2018 · 47 citations · Full text

, , +4

Voluntary adoption of clawback provisions, corporate governance, and interlock effects

Noel Addy, Xiaoyan Chu, Timothy R. Yoder · Journal of Accounting and Public Policy · 2014 · 46 citations

, , +11

Local Governments as Risk Takers and Risk Reducers: An Examination of Business Subsidies and Subsidy Controls

Daniel Monroe Sullivan · Economic Development Quarterly · 2002 · 36 citations

, , +10

1–5 of 9

Authors

21

  1. BH
    Bernhard Hirsch

    Universität der Bundeswehr München, Germany

    1 publications · 22 citations

    1

    h-index

  2. MS
    Matthias Sohn

    Universität der Bundeswehr München, Germany

    1 publications · 22 citations

    1

    h-index

  3. HG
    Huiqi Gan

    University of Massachusetts Lowell, United States

    1 publications · 18 citations

    1

    h-index

  4. YG
    Ying Gan

    Erasmus University Rotterdam, Netherlands

    1 publications · 47 citations

    1

    h-index

  5. AG
    Alisa G. Brink

    Virginia Commonwealth University, United States

    1 publications · 66 citations

    1

    h-index

1–5 of 21

Institutions

20

  1. WHU – Otto Beisheim School of Management

    Vallendar, Germany

    1 h-index

    1 publications

    47 citations

  2. Ulsan National Institute of Science and Technology

    Ulsan, South Korea

    1 h-index

    1 publications

    17 citations

  3. Portland State University

    Portland, United States

    1 h-index

    1 publications

    36 citations

  4. Universität der Bundeswehr München

    Munich, Germany

    1 h-index

    1 publications

    22 citations

  5. Baruch College

    New York, United States

    1 h-index

    1 publications

    14 citations

  6. Miami University

    Oxford, United States

    1 h-index

    1 publications

    55 citations

  7. The University of Melbourne

    Melbourne, Australia

    1 h-index

    1 publications

    17 citations

  8. SUNY Brockport

    Brockport, United States

    1 h-index

    1 publications

    18 citations

1–8 of 20

Venues

  1. Management Accounting Research

    1 publications · 22 citations

    1

    h-index

  2. The Accounting Review

    1 publications · 55 citations

    1

    h-index

  3. Financial Management

    FM · 1 publications · 14 citations

    1

    h-index

  4. Journal of Accounting and Public Policy

    1 publications · 46 citations

    1

    h-index

  5. Behavioral Research in Accounting

    BRIA · 1 publications · 66 citations

    1

    h-index

1–5