• DOI:10.1016/0165-4101(85)90029-1
Corpus ID: 2771845

The effects of bonus schemes on accounting decisions

@inproceedings{Healy2015TheEO,
  title={The effects of bonus schemes on accounting decisions},
  author={Paul Healy},
  year={2015}
}

Paul Healy

Published 2015

Business

Studies examining managerial accounting decisions postulate that executives rewarded by earnings-based bonuses select accounting procedures that increase their compensation. The empirical results of these studies are conflicting. This paper analyzes the format of typical bonus contracts, providing a more complete characterization of their accounting incentive effects than earlier studies. The test results suggest that (1) accrual policies of managers are related to income-reporting incentives… CONTINUE READING

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