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Keywords: annual incentive plans
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Journal Articles
Earnings Performance Targets in Annual Incentive Plans and Management Earnings Guidance
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (4): 289–319.
Published: 01 July 2023
...Xiumin Martin; Hojun Seo; Jun Yang; Daniel Sungyeon Kim; Jordan Martel ABSTRACT We study how corporate boards set earnings performance targets in CEOs’ annual incentive plans (AIPs) and the implications for strategic management earning guidance. We find that corporate boards rely on management...
Includes: Supplementary data