’s commitment in providing disaggregated accounting information disciplines managers such that they provide more disaggregated … forward looking disclosures. As of 1998, SFAS 131 allows US firms to withhold audited profitability accounting information on … the results indicate that firms that do not show commitment in continuing to provide segmented profitability accounting …

conjectures of prior research, our results show that the removal of favorable accounting treatment for stock options post SFAS 123 … financial reporting standards by providing evidence that the leveling of accounting treatment for different forms of equity … actual consequences of a heavily debated accounting standard change, this study also provides important policy implications …

. Clawback provisions allow companies to recoup excess incentive pay in the event of an accounting restatement, and are intended … to ex ante deter managers from publishing misstated accounting information and to ex post penalize managers who do so … sensitivity of cash compensation to accounting performance. In cross-sectional tests, our findings indicate that “robust” clawback …

performance of the other participants. Our findings have several important implications for management accounting research and …