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Keywords: sector-level incentives
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Journal Articles
Accounting Horizons (2017) 31 (2): 45–67.
Published: 01 June 2017
...Rong Zhao SYNOPSIS Prior research examines financial reporting of revenue in the context of how the incentives to achieve the earnings goal affect revenue reporting. In contrast, this study investigates how firms respond to sector-level incentives related to both revenue and earnings when...