Xiu-Ye Zhang
Biographic Data
| ID | 8941225 |
|---|---|
| NAME | Xiu-Ye Zhang |
| GIVEN NAMES | Xiu-Ye |
| FAMILY NAME | Zhang |
| SIGNATURE | ZHANG X |
| AFFILIATIONS | Australian National University |
| ORCID | 0000-0002-5354-0655 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 1 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2026 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
Performance goals and real earnings management
We examine whether and how multiple performance metrics and goals specified in CEO bonus contracts are associated with firms’ real earnings management. We find that, for firms using earnings per share (EPS) as the main accounting metric, managers are more likely to cut research and development (R&D) expenditures but not selling, general, and administrative (SG&A) expenses when realised EPS just meets the bonus target. When sales is the primary ac…
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Performance goals and real earnings management
We examine whether and how multiple performance metrics and goals specified in CEO bonus contracts are associated with firms’ real earnings management. We find that, for firms using earnings per share (EPS) as the main accounting metric, managers are more likely to cut research and development (R&D) expenditures but not selling, general, and administrative (SG&A) expenses when realised EPS just meets the bonus target. When sales is the primary ac…
Accrual (1 work) · Auditing, Earnings Management, Governance (1 work) · Compensation of employees (1 work) · Corporate Finance and Governance (1 work) · Earnings (1 work) · Earnings Management (1 work) · Executive compensation (1 work) · Labor market dynamics and wage inequality (1 work)