The effects of bonus schemes on accounting decisions
By Paul M. Healy. 2015
2,310 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/48777e83ca66e39a10f07d82c74767eb44ef1fcd
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Christian Leuz
- Peter D. Wysocki
- Martin Walker
- Shivaram Rajgopal
- Terry Shevlin
- Gordon Richardson
- Jennifer Francis
- Michelle Hanlon
In Economics and Econometrics
- Gordon Richardson
- Roman Lanis
- Grantley Taylor
- Alex Edmans
- John R. Graham
- Terry Shevlin
- Emma García‐Meca
- Joanne Horton
In Strategy and Management
- Christian Leuz
- Shivaram Rajgopal
- Peter D. Wysocki
- Martin Walker
- Jennifer Francis
- Terry Shevlin
- Katherine Schipper
- Per Olsson
Citations in the corpus
- How far can we trust earnings numbers? What research tells us about earnings management (2013, background): “The classic article in this area is Healy (1985) which established that US directors manage earnings to game their bonus contracts.”
- Estimation sample selection for discretionary accruals models (2013, methodology): “First, we use a Healy-type (1985) model which uses the average accruals for the peer firms as the benchmark for normal accruals (i.”
- Board Interlocks and Earnings Management Contagion (2013, neutral): “specific perspective (e.g., Healy 1985; Jones 1991).”
- Earnings quality: Evidence from the field (2013, background): “, Healy and Wahlen (1999). We focus on three aspects of this issue: (i) the proportion of firms in the economy that manage earnings; (ii) the magnitude of typical earnings management; and (iii) the extent to which earnings management increases income versus decreases income.”
- Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014, neutral): “No sign predictions are made for the INDSEC dummies. for each firm in each year using a measure of total accruals developed by Healy (1985).”
- Accrual Reversals, Earnings and Stock Returns (2013, neutral): “Starting with Healy (1985), a large body of research investigates whether accruals are opportunistically manipulated by management in response to a variety of incentives.”
- Executive Compensation: A Survey of Theory and Evidence (2017, positive): “Unsurprisingly, earnings-based bonus plans have been linked to earnings manipulation (Healy, 1985; Holthausen, Larcker, and Sloan, 1995; Guidry, Leone, and Rock, 1999).”
- Reviewing and Theorizing the Unintended Consequences of Performance Management Systems (2018, neutral): “In for-profit organizations, the predominant undesirable unintended consequences studied were related to information manipulation, strategic behaviour and short-termism (Healy, 1985; Jensen, 2003; Lowe and Shaw, 1968).”