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Earnings-based bonus plans and earnings management by business-unit managers1

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  • Guidry, Flora
  • J. Leone, Andrew
  • Rock, Steve

Abstract

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Suggested Citation

  • Guidry, Flora & J. Leone, Andrew & Rock, Steve, 1999. "Earnings-based bonus plans and earnings management by business-unit managers1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 113-142, January.
  • Handle: RePEc:eee:jaecon:v:26:y:1999:i:1-3:p:113-142
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    References listed on IDEAS

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    1. Murphy, Kevin J. & Zimmerman, Jerold L., 1993. "Financial performance surrounding CEO turnover," Journal of Accounting and Economics, Elsevier, pages 273-315.
    2. Scott Keating, A., 1997. "Determinants of divisional performance evaluation practices," Journal of Accounting and Economics, Elsevier, pages 243-273.
    3. Fudenberg, Drew & Tirole, Jean, 1995. "A Theory of Income and Dividend Smoothing Based on Incumbency Rents," Journal of Political Economy, University of Chicago Press, vol. 103(1), pages 75-93, February.
    4. DeFond, Mark L. & Jiambalvo, James, 1994. "Debt covenant violation and manipulation of accruals," Journal of Accounting and Economics, Elsevier, pages 145-176.
    5. Gaver, Jennifer J. & Gaver, Kenneth M. & Austin, Jeffrey R., 1995. "Additional evidence on bonus plans and income management," Journal of Accounting and Economics, Elsevier, pages 3-28.
    6. Subramanyam, K. R., 1996. "The pricing of discretionary accruals," Journal of Accounting and Economics, Elsevier, pages 249-281.
    7. Holthausen, Robert W. & Larcker, David F. & Sloan, Richard G., 1995. "Annual bonus schemes and the manipulation of earnings," Journal of Accounting and Economics, Elsevier, pages 29-74.
    8. Pourciau, Susan, 1993. "Earnings management and nonroutine executive changes," Journal of Accounting and Economics, Elsevier, pages 317-336.
    9. repec:bla:joares:v:29:y:1991:i:2:p:193-228 is not listed on IDEAS
    10. DeFond, Mark L. & Park, Chul W., 1997. "Smoothing income in anticipation of future earnings," Journal of Accounting and Economics, Elsevier, pages 115-139.
    11. repec:bla:joares:v:33:y:1995:i:2:p:353-367 is not listed on IDEAS
    12. Lewellen, Wilbur & Loderer, Claudio & Martin, Kenneth, 1987. "Executive compensation and executive incentive problems : An empirical analysis," Journal of Accounting and Economics, Elsevier, pages 287-310.
    13. Bernard, Victor L. & Skinner, Douglas J., 1996. "What motivates managers' choice of discretionary accruals?," Journal of Accounting and Economics, Elsevier, pages 313-325.
    14. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, pages 85-107.
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