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Credibility of management forecasts
Rogers, Jonathan L. (contributor);  … - 2002 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002016460
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Earnings and management incentives
Smith, Abbie Jean - In: Journal of accounting & economics 16 (1993) 1, pp. 337-347
Persistent link: https://www.econbiz.de/10001144102
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Incentive efficiency of compensation based on accounting and market performance
Kim, Oliver - In: Journal of accounting & economics 16 (1993) 1, pp. 25-53
Persistent link: https://www.econbiz.de/10001144120
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Managementanreize und Kapitalallokation
Wenger, Ekkehard - 1987
Persistent link: https://www.econbiz.de/10001037787
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Managerial equity holdings and income smoothing incentives
Shu, Sydney Qing; Thomas, Wayne B. - In: Journal of management accounting research : JMAR 31 (2019) 1, pp. 195-218
Persistent link: https://www.econbiz.de/10012106878
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Earning management and managerial incentives : a note
Lin, Yu Peng - In: The empirical economics letters : a monthly … 16 (2017) 6, pp. 621-631
Persistent link: https://www.econbiz.de/10011802207
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Management earnings forecasts, managerial incentives, and risk-taking
Albring, Susan M.; Xu, Xiaolu - In: Advances in accounting : a research annual 42 (2018), pp. 48-69
Persistent link: https://www.econbiz.de/10011933401
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Managerial risk-taking incentives and non-GAAP earnings disclosures
Bansal, Naresh; Seetharaman, Ananth; Wang, Xu - In: Journal of contemporary accounting & economics 9 (2013) 1, pp. 100-121
Persistent link: https://www.econbiz.de/10009761125
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Managerial Equity Holdings and Income Smoothing Incentives
Shu, Sydney Qing - 2017
Our study explores how managerial stock holdings and option holdings affect CEOs' income smoothing incentives. Given … the different roles of stock holdings and option holdings in solving agency problems, managers may smooth past earnings … holdings aligning the interests of managers and shareholders, and managers using discretionary accruals to smooth past earnings …
Persistent link: https://www.econbiz.de/10012971185
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The FVO and Firms’ Earnings Management Incentives
Hsu, Pei Hui - 2015
This paper examines the incentives utilized by firms in applying the FVO (SFAS 159) by analyzing firms' application …
Persistent link: https://www.econbiz.de/10013028862