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It is often claimed that (i) managers work too hard on operational issues and do not spend enough effort on strategic …
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congruity improvement, and the need to meet CEOs' participation constraints. We also find that managers are more likely to meet …
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Earnings management literature argues that managers' compensation contracts are based on Financial Performance Measures … relationship between Discretionary Accruals (DA) as a proxy for earning management and the relative importance of NFPM in managers …
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