Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas
Author:
Funder
Research Grants Council of Hong Kong
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
https://link.springer.com/content/pdf/10.1007/s11142-022-09729-6.pdf
Reference84 articles.
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3. Albuquerque, A., G. De Franco, and R. Verdi. 2013. Peer choice in CEO compensation. Journal of Financial Economics 108: 160–181.
4. Armstrong, C., W. Guay, and J. Weber. 2010. The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics 50: 179–234.
5. Baber, W., S. Kang, and K. Kumar. 1998. Accounting earnings and executive compensation: The role of earnings persistence. Journal of Accounting and Economics 25: 169–193.
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