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Keywords: incentive spillback
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Journal Articles
Accounting Conservatism and Incentives: Intertemporal Considerations
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2018) 93 (6): 181–201.
Published: 01 November 2018
... incentives. In the second model, conservatism is modeled as recognizing effort-independent bad news early and good news late. Recognizing bad news early can be optimal because of intertemporal rent shifting, which improves incentives via an “incentive spillback.” We also study overlapping projects (a multi...
