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Keywords: earnings targets
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Journal Articles
Accounting Horizons (2012) 26 (3): 395–416.
Published: 01 September 2012
... affects CFO bonus. Specifically, we find that CFOs are not only rewarded when their firms meet or beat earnings targets, but they get incremental rewards for managing earnings and/or expectations to allow their firms to meet or just beat those targets. Along line of research has focused...