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Annual bonus schemes and the manipulation of earnings

Robert W. Holthausen, David F. Larcker, Richard G. Sloan

Journal of Accounting and Economics, 1995. DOI 10.1016/0165-4101(94)00376-g

Has this study been replicated?

This paper is itself a replication attempt. The study it set out to replicate is listed below.

Study replicated

• The effect of bonus schemes on accounting decisions, Healy (1985). Journal of Accounting and Economics. View paper

Cite this record

Holthausen, R. W., Larcker, D. F., & Sloan, R. G. (1995). Annual bonus schemes and the manipulation of earnings. Journal of Accounting and Economics, 19(1), 29–74. https://doi.org/10.1016/0165-4101(94)00376-g

Other studies in the atlas

• The effect of bonus schemes on accounting decisions
• Earnings management to avoid earnings decreases and losses
• Equivalence Scale Relativities and the Extent of Inequality and Poverty
• Equivalence Scale Relativities Revisited
• Reputation and imperfect information
• The Sequential Equilibrium Theory of Reputation Building: A Further Test

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