Recent accounting research finds that the discretionary accrual component of earnings communicates managers' private …--is associated with negative stock price effects when managers make income-increasing accruals. Opportunism that benefits … when managers make income-increasing accruals. The paper focuses on the incentives managers face in reporting earnings, and …

, absent explicit compensation contracts, managers do not engage in income-increasing earnings management early in their …

compensation contracts, managers who maximize lifetime compensation in a perfectly competitive labor market would have little … the hypotheses that younger managers engage in less accruals based and real earnings management than older CEOs, even … associated with earnings management. We also find evidence that younger managers choose the “lesser of two evils” by managing …

compensation contracts, managers who maximize lifetime compensation in a perfectly competitive labor market would have little … the hypotheses that younger managers engage in less accruals based and real earnings management than older CEOs, even … associated with earnings management. We also find evidence that younger managers choose the “lesser of two evils” by managing …

We examine whether UK managers exploited the discretion provided in the UK GAAP to IFRS reconciliation process to … manage earnings and whether this earnings management is associated with the structure of the managers' compensation contracts …

managers, their contribution may be dependent on other corporate governance mechanisms, e.g. board composition, as significant …