The effects of bonus schemes on accounting decisions
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- Type
- book
- Published
- 2015-09-05
- Cited by
- 2,321
- References
- 22
- Access
- Open access
- OpenAlex
- https://openalex.org/W2090650059
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:2771845
Keywords
Accrual, Incentive, Accounting, Earnings, Compensation (psychology)
References
- Towards a Positive Theory of the Determination of Accounting Standards.
- Smoothing income numbers : objectives, means, and implications
- Moral Hazard and Observability
- The impact of bonus schemes on accounting choices
- Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back
- Incentive and Tax Effects of Executive Compensation Plans
- Determinants of the corporate decision to capitalize interest
- Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy
- The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry: A cross-sectional analysis
- An income strategy approach to the positive theory of accounting standard setting/choice
- The association between performance plan adoption and corporate capital investment
- Some economic determinants of accounting policy choice
- Taxes and executive stock options
- Corporate Financial Statements, A Product of the Market and Political Processes
- Nonparametric statistics for the behavioral sciences
- Decentralized Choice of Monitoring Systems.
- Theory of the firm: Managerial behavior, agency costs and ownership structure
- Agency Problems and the Theory of the Firm Author ( s ) :
- Theory of the Firm
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- Financial Reporting and Corporate Governance: Essays on the contracting role of accounting and the effects of monitoring mechanisms
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- Earnings Management and Executive Compensation: Evidence from Banking Industry
- Propensity of Australian Firms to Manage their Earnings Around Recognised Benchmarks
- Target Ownership Plan and Earnings Management
- Earnings Management around Research and Development Manipulation
- DECODING GIMMICKS OF FINANCIAL SHENANIGANS IN TELECOM SECTOR IN INDIA
- The relationship between corporate governance mechanisms and company attributes and accounting conservatism of Jordanian listed companies
- Forsiktig regnskapsrapportering - hva og hvorfor?
- Entropy-balanced accruals
- Predicting Loan Loss Provisions by Including Loan Type Characteristics
- THE VALUE RELEVANCE OF EARNING MANAGEMENT IN MANUFACTURING INDUSTRIES BEFORE AND DURING THE FINANCIAL CRISIS
- Earnings Management and IT Investments: An Examination of IT Infrastructure Development
- Införandet av K3-regelverket - vad anser de större fastighetsföretagen?
- Detecting Earnings Management in Bank Merger Targets Using an Industry Specific Model
- Accounting quality across different groups of firms under differential reporting framework : UK evidence
- Effects of earnings management and delays in loss recognition on bank opacity
- Earnings Management and Audit Fee Responses in New Zealand
- Signaling over income smoothing and IFRS adoption by banks: a panel data analysis on MENA countries
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