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Keywords: verifiability
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Journal Articles
The Accounting Review (2024) 99 (3): 37–57.
Published: 01 May 2024
.... Editor’s note: Accepted by Jonathan C. Glover, under the Senior Editorship of W. Robert Knechel. 17 11 2021 05 11 2023 13 11 2023 2024 bonus pools dynamic agency subjective performance evaluation verifiability In providing incentives to employees, supervisors often...
Journal Articles
The Accounting Review (2018) 93 (5): 119–144.
Published: 01 September 2018
...Jonathan Black; Jeff Zeyun Chen; Marc Cussatt ABSTRACT Investors demand conditional conservatism to restrict managers' ability to opportunistically exploit unverifiable accounting estimates. The fair value estimation process is subject to verifiability concerns when market prices are unavailable...