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| Author: | Guidry, F. Leone, A. Rock, S. |
| Title: | Earnings-based bonus plans and earnings management by business-unit managers |
| Journal: | Journal of Accounting & Economics
1999 : JAN, VOL. 26:1-3, p. 113-142 |
| Index terms: | ECONOMICS MANAGEMENT EARNINGS |
| Language: | eng |
| Abstract: | This study tests the bonus-maximization hypothesis that managers make discretionary accrual decisions to maximize their short-term bonuses. By using the management and financial reporting database of a large conglomerate, the authors extend previous investigations in two ways. First, the analysis is conducted using business unit-level data, which reduces the aggregation problem that is likely to arise using firm-level data. Second, managers in this setting are paid bonuses based solely on business unit earnings. |
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