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Journal Articles

Can External Monitoring Affect Corporate Financial Reporting and Disclosure? Evidence from Earnings and Expectations Management

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Alfred Zhu Liu
Journal: Accounting Horizons
Accounting Horizons (2014) 28 (3): 529–559.
https://doi.org/10.2308/acch-50771
Published: 01 September 2014
... 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...
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Journal Articles

Impact of Job Complexity and Performance on CFO Compensation

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Steven Balsam, Afshad J. Irani, Qin Jennifer Yin
Journal: Accounting Horizons
Accounting Horizons (2012) 26 (3): 395–416.
https://doi.org/10.2308/acch-50184
Published: 01 September 2012
...: [email protected] November 2010 January 2012 2012 CFO compensation job complexity CFO performance earnings targets earnings management expectations management We thank workshop participants at Brock University, Temple University, University of New Hampshire...
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