Purpose

For investors to wholeheartedly entrust their finances to the supposed executives, there is the need to set up policies to checkmate the excesses of such executives, hence clawback policy. This study aims to explore the perceptions of professionals regarding the impact of clawback provisions on earnings management (EM) and financial reporting quality in the context of the United Arab Emirates (UAE).

Design/methodology/approach

The application of a qualitative approach in an EM is of great significance in this study. For convenience, perceptions of the professionals were collected through semi-structured face-to-face interviews, internet forums and telephone conversations from which the data were initially transcribed and analyzed using thematic analysis.

Findings

The findings of the study indicate that clawbacks will have a significant impact on EM and financial reporting quality, and apart from this, other firm-level factors have also been supporting clawbacks.

Practical implications

EM has been a widespread practice; this research may potentially assist directors and regulatory bodies to comprehend factors that should be considered to reduce it. It may also provide practical insights from professionals regarding clawbacks and their bearing on EM and the quality of financial information from an emerging economy perspective.

Originality/value

A significant gap in the contemporary literature regarding the impact of clawback provisions on EM and financial reporting quality has been filed by this work, in the context of the UAE economy. Consequently, it provides a great insight into the effect of clawback in a business setting and how it can help checkmate the excesses of company executives.

中文翻译：

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探索回扣的潜力以检查盈余管理实践和提高财务报告质量：阿联酋的看法

目的

为了让投资者全心全意地将他们的财务托付给所谓的高管，就需要制定政策来遏制这些高管的过度行为，从而制定回扣政策。本研究旨在探讨专业人士对阿拉伯联合酋长国 (UAE) 背景下的回扣条款对盈余管理 (EM) 和财务报告质量的影响的看法。

设计/方法/方法

定性方法在 EM 中的应用在本研究中具有重要意义。为方便起见，专业人士的看法是通过半结构化的面对面访谈、互联网论坛和电话交谈来收集的，这些数据最初是通过主题分析进行转录和分析的。

发现

研究结果表明，回扣将对新兴市场和财务报告质量产生重大影响，除此之外，其他公司层面的因素也一直支持回扣。

实际影响

EM 已经成为一种普遍的做法；这项研究可能有助于董事和监管机构理解应考虑减少它的因素。它还可以从新兴经济体的角度提供专业人士关于回扣及其对新兴市场和金融信息质量的影响的实用见解。

原创性/价值

在阿联酋经济的背景下，这项工作提出了当代文献中关于回扣条款对新兴市场和财务报告质量的影响的重大空白。因此，它提供了对回扣在商业环境中的影响以及它如何帮助遏制公司高管过度行为的深刻见解。