Detail The Effects of Bonus Schemes on Accounting Decisions (Journal of Accounting and Economics 7, 1985) Bibliografi Author: Healy, Paul M. Topik: Bonus; Reward; Accounting Management Decisions Bahasa: (EN )     Penerbit: Massachusetts Institute of Technology Press     Tempat Terbit: Cambridge    Tahun Terbit: 1985     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: The Effects of Bonus Schemes on Accounting Decisions.pdf (1.59MB; 15 download) Abstract 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 of their bonus contracts, and (2) changes in accounting procedures by managers are associated with adoption or modification of their bonus plan. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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