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Empirical tests of budget ratcheting and its effect on managers’ discretionary accrual choices

  • Published:2002-02 Issue:1 Volume:33 Page:43-67
  • ISSN:0165-4101
  • Container-title:Journal of Accounting and Economics
  • language:en
  • Short-container-title:Journal of Accounting and Economics

Author:

Leone Andrew J.,Rock Steve

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference19 articles.

1. The conservatism principle and the asymmetric timeliness of earnings;Basu;Journal of Accounting and Economics,1997

2. The effects of pay schemes and ratchets on budgetary slack and performance;Chow;Accounting, Organizations and Society,1991

3. Executive incentives and the horizon problem;Dechow;Journal of Accounting and Economics,1991

4. Smoothing income in anticipation of future earnings;DeFond;Journal of Accounting and Economics,1997

5. Additional evidence on bonus plans and income management;Gaver;Journal of Accounting and Economics,1995

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