Discussion of earnings-based bonus plans and earnings management by business unit managers

被引：5

作者：

Healy, PM ^{[1
]}

机构：

[1] Harvard Univ, Grad Sch Business Adm, Boston, MA 02163 USA

来源：

JOURNAL OF ACCOUNTING & ECONOMICS | 1999年 / 26卷 / 1-3期

关键词：

earnings-based compensation; earnings management;

D O I：

10.1016/S0165-4101(98)00048-2

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Guidry, Leone, and Rock use business unit data from a multinational conglomerate to reexamine whether earnings-based bonus plans are associated with earnings management. By focusing on business unit compensation, the authors increase the power of the tests and control for earnings management incentives provided by stock-based compensation. Questions raised by the study include the generalizability of the findings beyond the sample firm, the economic significance of earnings management, the effect of earnings management on bonus awards, and how group-level incentives to manage earnings interact with incentives at the business unit level. (C) 1999 Published by Elsevier Science B.V. All rights reserved. JEL classification: M41.

引用

页码：143 / 147

页数：5

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