The Impact Of Bonus Schemes On Accounting Choices Classic Reprint
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Author | : Paul M. Healy |
Publisher | : Forgotten Books |
Total Pages | : 122 |
Release | : 2018-01-10 |
Genre | : Business & Economics |
ISBN | : 9780428692117 |
Excerpt from The Impact of Bonus Schemes on Accounting Choices The results of extant empirical tests of the association between the accounting procedures used to report earnings and the existence of an accounting - based compensation scheme are conflicting. However, these tests have largely ignored the structure of the compensation agreements. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author | : Paul M. Healy |
Publisher | : Forgotten Books |
Total Pages | : 123 |
Release | : 2015-06-25 |
Genre | : Business & Economics |
ISBN | : 9781330389607 |
Excerpt from The Impact of Bonus Schemes on Accounting Choices I am especially indebted to Ross Watts for many useful discussions and for his insightful remarks on this paper. I also wish to thank the remaining members of my committee, Andrew Christie, Cliff Smith and Jerry Zimmerman, for their valuable comments. Additional helpful comments were also received from Rick Antle, George Benston, Linda and Harry DeAngelo, Bob Holthausen, Rick Lambert, David Larcker, Richard Leftwich, Tom Lys, Terry Marsh, Ram Ramakrishnan, Rene Stulz and Bill Schwert. I am grateful to George Goddu and Peat, Marwick, Mitchell and Company for kindly allowing me to use their library and financing my preliminary data collection, and to, Bob Holthausen and Richard Rikert for letting me use their data bases of changes in accounting procedure. Financial support for this dissertations was provided by the Ernst and Whinney Foundation and the American Accounting Association. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author | : Paul Murray Healy |
Publisher | : |
Total Pages | : 212 |
Release | : 1983 |
Genre | : Bonus system |
ISBN | : |
Author | : Paul Murray Healy |
Publisher | : |
Total Pages | : 212 |
Release | : 1983 |
Genre | : Accounting |
ISBN | : |
Author | : Paul M. Healy |
Publisher | : Createspace Independent Publishing Platform |
Total Pages | : 86 |
Release | : 2017-08-08 |
Genre | : |
ISBN | : 9781974353040 |
Earnings-based bonus schemes are a popular means of rewarding corporate executives. Fox (1980) reports that In 1980 ninety percent of the one thousand largest U.S. manufacturing corporations used a bonus plan based on accounting earnings to remunerate managers. This paper tests the association between managers' accrual and accounting procedure decisions and their Income-reporting Incentives under these plans. Earlier studies testing this relation postulate that executives rewarded by bonus schemes select Income-Increasing accounting procedures to maximize their bonus compensation. Their empirical results are conflicting. These tests, however, have several problems. First, they Ignore the earnings' definitions of the plans; earnings are often defined so that certain accounting decisions do not affect bonuses.
Author | : Healy M |
Publisher | : Hardpress Publishing |
Total Pages | : 96 |
Release | : 2013-12 |
Genre | : |
ISBN | : 9781314666144 |
Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.
Author | : Kiu Chung Siu |
Publisher | : |
Total Pages | : 158 |
Release | : 1984 |
Genre | : |
ISBN | : |
Author | : Paul Healy |
Publisher | : Forgotten Books |
Total Pages | : 38 |
Release | : 2018-03-15 |
Genre | : Business & Economics |
ISBN | : 9780364632437 |
Excerpt from The Effect of Accounting Procedure Changes on Executives' Remuneration Typically allow managers to receive bonus compensation if their performance exceeds a target that is stated in terms of accounting earnings. Watts. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author | : Gary Previts |
Publisher | : Elsevier |
Total Pages | : 347 |
Release | : 2004-09-17 |
Genre | : Business & Economics |
ISBN | : 0080545459 |
The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies: including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Company Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board (US), the Financial Accounting Standards Board (US), the International Accounting Standards Board and self-regulatory organizations such as State Societies of CPA and the American Institute of Certified Public Accountants. There are equivalent and emerging local international bodies that exist in most developed countries. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based on: 1) Self-regulatory activities. 2) Case law and litigation. 3) Governmental and quasi-governmental regulation. 4) The economics of regulation, including modelling. This research series aims to encourage the submission of original empirical, behavioural or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.
Author | : Joshua Ronen |
Publisher | : Springer Science & Business Media |
Total Pages | : 587 |
Release | : 2008-08-06 |
Genre | : Business & Economics |
ISBN | : 0387257713 |
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?