The Effect of Accounting Procedure Changes On Executive Remuneration
The Effect of Accounting Procedure Changes On Executive Remuneration
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5 percent (15 of 38) of the sample firms. Using a two-tailed binomial test, we cannot reject the hypothesis that this percentage is the same as that expected by chance at the five percent level. As for the inventory sample, we reject the hypothesis that earnings-based compensation Is adjusted for the effect of the accounting change .
-13- In summary, our results for both inventory and depreciation samples indicate that there is a significant relationship between top executive compensation and r...eported earnings (hypothesis (i)). They are also consistent with the hypothesis that when the two accounting policies are changed, compensation committees do not fully adjust reported earnings for their effect. Finally, our tests support the hypothesis that there is no adjustment of salary and bonus compensation for the effect of an inventory or use reported earnings to depreciation change. In other words, compensation committees appear to compute earnings-based remuneration subsequent to changes from FIFO to L1F0 and changes from accelerated to straight-line depreciation.
What to read after The Effect of Accounting Procedure Changes On Executive Remuneration?
You can find similar books in the "Read Also" column, or choose other free books by Paul M Healy to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
5 percent (15 of 38) of the sample firms. Using a two-tailed binomial test, we cannot reject the hypothesis that this percentage is the same as that expected by chance at the five percent level. As for the inventory sample, we reject the hypothesis that earnings-based compensation Is adjusted for the effect of the accounting change .
-13- In summary, our results for both inventory and depreciation samples indicate that there is a significant relationship between top executive compensation and r...eported earnings (hypothesis (i)). They are also consistent with the hypothesis that when the two accounting policies are changed, compensation committees do not fully adjust reported earnings for their effect. Finally, our tests support the hypothesis that there is no adjustment of salary and bonus compensation for the effect of an inventory or use reported earnings to depreciation change. In other words, compensation committees appear to compute earnings-based remuneration subsequent to changes from FIFO to L1F0 and changes from accelerated to straight-line depreciation.
What to read after The Effect of Accounting Procedure Changes On Executive Remuneration?
You can find similar books in the "Read Also" column, or choose other free books by Paul M Healy to read onlineMoreLess
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