The Effects of Bonus Schemes On Accounting Decisions
The Effects of Bonus Schemes On Accounting Decisions
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7. 1 Contingency Tests The contingency tests are replicated using the effect of changes in accounting procedures on earnings available for bonuses as a proxy for discretionary accounting decisions. Earnings available for bonuses are -24- reported earnings, defined In the bonus plan, less the lower bound. If the effect of the accounting change on this variable Is positive (negative), the change is classified as Income-increa...sing (Income-decreasing). Company-years are assigned to portfolios LOW, MID and UPP using the method adopted in Section 6, and contingency tables are constructed to compare the incidence of income-increasing and income-decreasing accounting procedure changes for each portfolio. The results do not support the theory. However, there are several potential explanations of this finding: (1) Casual evidence suggests that it is more costly for managers to transfer earnings between periods by changing accounting procedures than by changing accruals.
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To quickly assess the difficulty of the text, read a short excerpt:
These are coded to indicate whether the effect is positive or negative.
7. 1 Contingency Tests The contingency tests are replicated using the effect of changes in accounting procedures on earnings available for bonuses as a proxy for discretionary accounting decisions. Earnings available for bonuses are -24- reported earnings, defined In the bonus plan, less the lower bound. If the effect of the accounting change on this variable Is positive (negative), the change is classified as Income-increa...sing (Income-decreasing). Company-years are assigned to portfolios LOW, MID and UPP using the method adopted in Section 6, and contingency tables are constructed to compare the incidence of income-increasing and income-decreasing accounting procedure changes for each portfolio. The results do not support the theory. However, there are several potential explanations of this finding: (1) Casual evidence suggests that it is more costly for managers to transfer earnings between periods by changing accounting procedures than by changing accruals.
What to read after The Effects of Bonus Schemes On Accounting Decisions?
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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