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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