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Stewardship value of income statement classification: an empirical examination
(Sage Publications, 2018-08-16)
This study investigates the use of earnings components in setting CEO compensation and explores how persistence and controllability affect it. The results indicate that compensation committees do accord differential treatment ...
Stewardship value of income statement classifications: an empirical examination
(Indian Institute of Management Ahmedabad, 2016-03)
A classified income statement has up to four distinct components of earnings - income from continuing operations, special items, discontinued operations, and extraordinary items. This study investigates how persistence and ...