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The effect of bonus schemes on accounting decisions

Paul M. Healy

Journal of Accounting and Economics, 1985. DOI 10.1016/0165-4101(85)90029-1

Has this study been replicated?

The atlas records 1 replication of this study. Recorded outcomes: 1 mixed.

Replications

• Annual bonus schemes and the manipulation of earnings, Holthausen et al. (1995). Outcome recorded: mixed. Like Healy, we find evidence consistent with the hypothesis that managers manipulate earnings downwards when their bonuses are at their maximum.Unlike Healy, we find no evidence that managers manipulate earnings downwards when earnings are below the minimum necessary to receive any bonus. View paper

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