Accounting Conservatism and Managerial Incentives
نویسندگان
چکیده
منابع مشابه
Accounting Conservatism and Incentives: Intertemporal Considerations
We study the intertemporal properties of conservatism with a focus on managerial incentives. In our main model, conservatism results in smaller expected payouts to the manager (agent) in early periods and larger expected payouts in later periods. Conservatism shifts (ambiguous) evidence that might be used to recognize good performance in early periods to later periods. In later periods, good pe...
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ژورنال
عنوان ژورنال: Management Science
سال: 2005
ISSN: 0025-1909,1526-5501
DOI: 10.1287/mnsc.1050.0417