1-1 of 1
Keywords: option holdings
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal of Management Accounting Research (2019) 31 (1): 195–218.
Published: 01 March 2019
...Sydney Qing Shu; Wayne B. Thomas ABSTRACT We explore how managerial stock holdings and option holdings affect CEOs' income smoothing incentives. Given the different roles of stock holdings and option holdings in solving agency problems, managers may smooth past earnings using discretionary...