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Reduced Opportunities for Cartel Collusion and CEO Equity Incentives: Evidence From the Passage of Foreign Leniency Laws

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Journal of Accounting, Auditing & Finance

Published online on

Abstract

Journal of Accounting, Auditing & Finance, Volume 41, Issue 2, Page 580-614, April 2026.
This paper examines whether reduced opportunities for collusion in product markets affect CEO compensation design. Using the staggered passage of leniency laws in foreign countries that exogenously strengthen anti-cartel enforcement against United States (...