Is conservatism demanded by performance measurement in compensation contracts? : evidence from earnings measures used in bonus formulas
Ke Na, Ivy Xiying Zhang, Yong Zhang
| Year of publication: |
2024
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|---|---|
| Authors: | Na, Ke ; Zhang, Ivy Xiying ; Zhang, Yong |
| Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 29.2024, 1, p. 809-851
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| Subject: | Compensation contracting | Conditional conservatism | Performance measurement | Performance-Messung | Leistungsanreiz | Performance incentive | Leistungsentgelt | Performance pay | Managervergütung | Executive compensation | Prinzipal-Agent-Theorie | Agency theory | Theorie | Theory | Vertrag | Contract |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-022-09729-6 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015127484