{"id":"W3125843505","doi":"10.2308/accr.2005.80.2.441","title":"Equity Incentives and Earnings Management","year":2005,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1500,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Incentive; Equity (law); Earnings management; Earnings; Business; Restricted stock; Equity risk; Stock (firearms); Executive compensation; Earnings per share; Equity capital markets; Finance; Monetary economics; Economics; Stock market; Microeconomics; Private equity","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01489150516963109,"score_gpt":0.256286728917679,"score_spread":0.2413952237480479,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}