About This Guide
This guide outlines major resources to assist in researching topics in Accounting and Finance.
Related guides include:
- Company Information
- Industry Information & Market Research
NEW!! Faculty-Authored Article
Mark R. Huson, Yao Tian, Christine I. Wiedman, and Heather A. Wier (2012) Compensation Committees' Treatment of Earnings Components in CEOs' Terminal Years. The Accounting Review: January 2012, Vol. 87, No. 1, pp. 231-259.
"Compensation committees face special difficulties when setting pay in the last years of a CEO's tenure. For example, incentives to manipulate earnings for the purpose of enhancing earnings-based compensation are greater in CEOs' terminal years. We predict that compensation committees are aware of these incentives and adjust the relative weights placed on earnings components in the cash compensation function to mitigate the problem. Consistent with our prediction, we find that in CEOs' terminal years, positive changes in discretionary accruals receive significantly less weight than other income components in determining cash compensation. This provides new evidence that not all gains flow through to compensation. We also find that in non-terminal years, managers' compensation is partially shielded from the negative effects of selling, general, and administrative expenditures (SG&A), but this effect reverses in the terminal period, consistent with the compensation committee discouraging investment in legacy assets by outgoing CEOs. Overall, our findings suggest that compensation committees treat components of earnings differently when setting pay in the terminal period."
Library Links
Key Library website links:
Your Library Card
Your WATCard is your Library card. Use it to borrow books from uWaterloo and other University Libraries as well as to remotely access the uWaterloo Library's electronic resources.
Remote Access to Electronic Resources at the UW Library
To access the Library's electronic resources (Research Databases, E-Journals,
E-Books, etc.):
- Use the Connect from Home linkThis link is in the left menu of the Library's home page.
Basic Searching Techniques
- Choose an appropriate resource
- Books
- Articles
- Research Databases
- Specific Journals
- Primary Sources
- Break down your topic
- imagine the title of the ideal book or magazine article
- identify the key concepts
- think of synonyms or alternate words for each of the key concepts
- Use appropriate searching techniques
- boolean operators (and, or, not)
- phrase searching
- truncation/wildcard symbols
- field searching
- setting limits
- refining your search (using subject headings/descriptors and other terminology)
Your Librarian |
 Sandra Keys Links: Profile & Guides |
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