Similar Search Results

Discussion of "Quarterly earnings patterns and earnings management"

Wiedman, Christine I. - In: Contemporary accounting research : a journal of the … 26 (2009) 3, pp. 833-841

Persistent link: https://www.econbiz.de/10003889842

Firm accrual quality following restatements : a signaling view

Wiedman, Christine I.; Hendricks, Kevin B. - In: Journal of business finance & accounting : JBFA 40 (2013) 9/10, pp. 1095-1125

Persistent link: https://www.econbiz.de/10010236229

Compensation committees' treatment of earnings components in CEOs' terminal years

Huson, Mark R.; Tian, Yao; Wiedman, Christine I.; Wier, … - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 231-259

Persistent link: https://www.econbiz.de/10009506415

Managing Earnings Management : Compensation Committees’ Treatment of Earnings Components in CEOs’ Terminal Years*

Huson, Mark R. - 2013

The incentive to manipulate earnings to enhance earnings-based compensation increases in managers' terminal years. We examine this horizon problem by considering the role of the compensation committee in setting terminal-year compensation. We predict that compensation committees are aware of the...

Persistent link: https://www.econbiz.de/10013095680