| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 960634 | Journal of Financial Economics | 2006 | 19 Pages |
Abstract
AbtractWe provide evidence that the use of discretionary accruals to manipulate reported earnings is more pronounced at firms where the CEO's potential total compensation is more closely tied to the value of stock and option holdings. In addition, during years of high accruals, CEOs exercise unusually large numbers of options and CEOs and other insiders sell large quantities of shares.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Daniel Bergstresser, Thomas Philippon,