... management and downward expectations management, this study shows that managers' use of the two tactics is associated with monitoring measures, including analyst following, analyst experience and independence, institutional ownership, and institutional investors' experience and investment style. Managers...

... 2012 CFO compensation job complexity CFO performance earnings targets earnings management expectations management CFOs are the financial stewards of their companies, with their primary charge being to assemble and present financial statements, presumably in an unbiased manner...