Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
9733234 | The International Journal of Accounting | 2005 | 18 Pages |
Abstract
I explore whether the type of accounting performance measure used in the CEO bonus plan provides an indication of the informativeness of the firm's financial statements for purposes of performance evaluation. Using contingency table analysis and LOGIT regressions, I find firms with high levels of unrecorded intangible assets rely significantly less often on accounting rate-of-return measures (vs. earnings alone) in executive bonus plans.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Debra L. Krolick,