(Xuefeng) Jiang, John; Petroni, Kathy R.; Yanyan Wang, … - In: Journal of Financial Economics 96 (2010) 3, pp. 513-526
This study examines the association between chief financial officer (CFO) equity incentives and earnings management. Chief executive officer (CEO) equity incentives have been shown to be associated with accruals management and the likelihood of beating analyst forecasts (Bergstresser and...