Work

Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas

Year: 2022

Type: article

Source: Review of Accounting Studies

DOI: 10.1007/s11142-022-09729-6

Authors: Ke Na, Ivy Xiying Zhang, Yong Zhang

Institutions: Cheung Kong Graduate School of Business, University of California, Riverside, Hong Kong Polytechnic University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W4303183154

FWCI: 2.179

Cites: 94

Cited by: 13

Related to: 10