Concepedia

Deferred Bonus Plans

Deferred Bonus Plans is a deferred compensation arrangement that belongs to the class of incentive-based employee remuneration mechanisms, distinguished by its provision of a discretionary employer bonus which is not paid immediately but instead accumulated and distributed at a later specified date or upon fulfillment of predetermined conditions.

5

Publications

891

Citations

11

Authors

17

Institutions

Publications per year

2017–2026

0

Variants

Deferred Bonus Arrangements

Parents

Publications

5

Earnings-based bonus plans and earnings management by business-unit managers

Flora Guidry, Andrew J. Leone, Steve Rock · Journal of Accounting and Economics · 1999 · 594 citations

, , +16

Auditor Sensitivity to Earnings Management*

D. Eric Hirst · Contemporary Accounting Research · 1994 · 154 citations

, , +15

CEO Bonus Plans: And How to Fix Them

Kevin J. Murphy, Michael C. Jensen · SSRN Electronic Journal · 2011 · 93 citations · Full text

, , +17

Earnings-based bonus plans and the agency costs of debt

Augustine Duru, Sattar Mansi, David M. Reeb · Journal of Accounting and Public Policy · 2005 · 35 citations

, , +14

The influence of international status and operating segments on firms’ choice of bonus plans

Gregory A. Carnes, Daryl M. Guffey · Journal of International Accounting Auditing and Taxation · 2000 · 15 citations

, , +16

1–5 of 5

Authors

11

  1. DM
    Daryl M. Guffey

    Clemson University, United States

    1 publications · 15 citations

    1

    h-index

  2. DM
    David M. Reeb

    National University of Singapore, Singapore

    1 publications · 35 citations

    1

    h-index

  3. SM
    Sattar Mansi

    Virginia Tech, United States

    1 publications · 35 citations

    1

    h-index

  4. FG
    Flora Guidry

    University of Colorado Boulder, United States

    1 publications · 594 citations

    1

    h-index

  5. MC
    Michael C. Jensen

    Harvard University, United States

    1 publications · 93 citations

    1

    h-index

1–5 of 11

Institutions

17

  1. University of Colorado Boulder

    Boulder, United States

    1 h-index

    1 publications

    594 citations

  2. University of New Hampshire

    Durham, United States

    1 h-index

    1 publications

    594 citations

  3. Virginia Tech

    Blacksburg, United States

    1 h-index

    1 publications

    35 citations

  4. College of Accounting

    Ljubljana, Slovenia

    1 h-index

    1 publications

    93 citations

  5. National Bureau of Economic Research

    Cambridge, United States

    1 h-index

    1 publications

    93 citations

  6. Home Office

    London, United Kingdom

    1 h-index

    1 publications

    93 citations

  7. University of Southern California

    Los Angeles, United States

    1 h-index

    1 publications

    93 citations

  8. University of Rochester

    Rochester, United States

    1 h-index

    1 publications

    594 citations

1–8 of 17

Venues

  1. Contemporary Accounting Research

    CAR · 1 publications · 154 citations

    1

    h-index

  2. Journal of Accounting and Economics

    1 publications · 594 citations

    1

    h-index

  3. SSRN Electronic Journal

    Repository · 1 publications · 93 citations

    1

    h-index

  4. Journal of Accounting and Public Policy

    1 publications · 35 citations

    1

    h-index

  5. 1

    h-index

1–5