Analyst Forecasts and Target Setting in Executive Annual Bonus Contracts

Whereas practitioners often recommend that firms incorporate forward-looking information in setting executive performance targets, academic studies have mainly focused on past information (e.g., past performance) as information sources. Using analysts' annual earnings forecasts as the main prox...

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Veröffentlicht in:	Journal of management accounting research 2021-06, Vol.33 (2), p.19-42
Hauptverfasser:	Choi, Sunhwa, Kim, Sunyoung, Kwon, Sewon, Shin, Jae Yong
Format:	Artikel
Sprache:	eng
Schlagworte:	Analysts Bonuses Executive compensation Financial performance Financial reporting Forecasts Management accounting Stock exchanges
Online-Zugang:	Volltext
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