{"title":"盈余操纵文献综述及其对管理层薪酬的启示","authors":"M. Wayo","doi":"10.2139/ssrn.2500314","DOIUrl":null,"url":null,"abstract":"The growth of corporations resulted in the owners (shareholders) ceding the responsibility of running these corporations under the ambit of Management. The Management is responsible for implementing the policies and decisions of the corporations taken by the owners. The paper reviewed earnings manipulation perpetrated by Management as a result of their compensation. The reviewed dealt with what earnings are, the components and measurement of earnings, what constitutes quality earnings, and the meaning of earnings manipulation.","PeriodicalId":228319,"journal":{"name":"ERN: CEO & Executive Motivation & Incentives (Topic)","volume":"182 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2014-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A Review of Earnings Manipulation Literature and the Implications on Management Compensation\",\"authors\":\"M. Wayo\",\"doi\":\"10.2139/ssrn.2500314\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The growth of corporations resulted in the owners (shareholders) ceding the responsibility of running these corporations under the ambit of Management. The Management is responsible for implementing the policies and decisions of the corporations taken by the owners. The paper reviewed earnings manipulation perpetrated by Management as a result of their compensation. The reviewed dealt with what earnings are, the components and measurement of earnings, what constitutes quality earnings, and the meaning of earnings manipulation.\",\"PeriodicalId\":228319,\"journal\":{\"name\":\"ERN: CEO & Executive Motivation & Incentives (Topic)\",\"volume\":\"182 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2014-09-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"ERN: CEO & Executive Motivation & Incentives (Topic)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.2500314\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"ERN: CEO & Executive Motivation & Incentives (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2500314","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
A Review of Earnings Manipulation Literature and the Implications on Management Compensation
The growth of corporations resulted in the owners (shareholders) ceding the responsibility of running these corporations under the ambit of Management. The Management is responsible for implementing the policies and decisions of the corporations taken by the owners. The paper reviewed earnings manipulation perpetrated by Management as a result of their compensation. The reviewed dealt with what earnings are, the components and measurement of earnings, what constitutes quality earnings, and the meaning of earnings manipulation.
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