Title of article
The Effect of Missing a Quarterly Earnings Benchmark on the CEOs Annual Bonus
Author/Authors
Park، Chul W. نويسنده , , Matsunaga، Steven R. نويسنده ,
Issue Information
روزنامه با شماره پیاپی سال 2001
Pages
-312
From page
313
To page
0
Abstract
This lecture explores what I submit is the relatively unchanging and unique-to-us core of accounting scholarship. I believe that we cannot depend on our history, the SEC, or tenure to guarantee our future prosperity as accounting professors. We must have value-adding knowledge that others cannot create and transfer better than we can. By focusing on our core competency, I hope to provide some insights into what is uniquely ours as accounting scholars (and has been for the past 40 years), what we must develop and maintain, and what we can release as unnecessary for our long-term prosperity.
Keywords
executive compensation , quarterly earnings benchmark , Earnings management
Journal title
Accounting Review
Serial Year
2001
Journal title
Accounting Review
Record number
52044
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