Earnings management literature argues that managers' compensation contracts are based on Financial Performance Measures (FPM). Indeed, the accounting earnings have been the subject of several studies. A few of them have attempted to check whether to introduce the Non-Financial Performance...

Earnings management literature argues that managers' compensation contracts are based on financial performance measures (FPM). Indeed, the accounting earnings have been the subject of several studies. Few of them have attempted to check whether to introduce non financial performance measures...