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

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Is Conservatism Demanded by Performance Measurement in Compensation Contracts? Evidence from Earnings Measures Used in Bonus Formulas

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What informational properties of earnings are demanded by compensation contracting for performance measurement? The answer to this question has important implications for accounting standard setting. While some expect conditional conservatism to be a desirable feature that helps to alleviate...

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Outside opportunities, managerial risk taking, and CEO compensation

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The audit committee oversight process

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Discussion of "The audit committee oversight process" : advocating openness in accounting research

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Does enhanced disclosure really reduce agency costs? : evidence from the diversion of corporate resources

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Do debt covenant violations serve as a risk factor of ineffective internal control?

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The effect of mortgage broker licensing under the originate-to-distribute model : evidence from the U.S. mortgage market

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Wanting even more : acquisition procedure motivates continued reward acquisition

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