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Keywords: earnings management
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Journal Articles
Journal Articles
Journal Articles
Accounting Horizons (2013) 27 (1): 1–22.
Published: 01 March 2013
... thresholds). We measure reporting quality principally by using earnings management and accrual quality measures. We detect a significant deterioration in reporting quality for non-accelerated filers but not for accelerated filers. The result is invariant to whether we compare non-accelerated filers with all...
Journal Articles
Accounting Horizons (2012) 26 (3): 395–416.
Published: 01 September 2012
... CFO performance earnings targets earnings management expectations management Along line of research has focused on examining the relationship between executive compensation and firm performance, i.e., earnings (see Pavlik et al. [1993 ] for a survey of the literature) and stock returns...