EARNINGS AND MANAGEMENT INCENTIVES - COMMENTS

被引：2
|
作者：
SMITH, A
机构：
[1] University of Chicago, Chicago
来源：
JOURNAL OF ACCOUNTING & ECONOMICS | 1993年 / 16卷 / 1-3期
关键词：
D O I：
10.1016/0165-4101(93)90016-9
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
In the preceding papers, Pourciau, Murphy and Zimmerman, and Clinch and Magliolo address the role of earnings in evaluating CEO performance for dismissal or compensation decisions, and the implications for earnings management. This comment evaluates the three papers and suggests avenues for future research into the stewardship role of accounting data and opportunistic financial reporting behavior.
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页码：337 / 347
页数：11
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