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Keywords: role alignment
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Journal Articles
Alignment between Compensation-Contracting and Value-Relevance Roles of Revenues
Available to Purchase
Journal:
Journal of Financial Reporting
Journal of Financial Reporting (2023) 8 (1): 63–96.
Published: 01 May 2023
... valuation beyond other signals in financial statements ( Lambert and Larcker 1987 ). Similarly, Banker, Huang, and Natarajan (2009) find that the weight of cash flows in compensation is closely related to cash flows’ value relevance. Motivated by the role alignment for earnings and cash flows...
