T
Terry D. Warfield
Researcher at University of Wisconsin-Madison
Publications - 71
Citations - 6669
Terry D. Warfield is an academic researcher from University of Wisconsin-Madison. The author has contributed to research in topics: Earnings & Financial accounting. The author has an hindex of 27, co-authored 71 publications receiving 6343 citations.
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Managerial ownership, accounting choices, and informativeness of earnings
TL;DR: In this paper, the authors hypothesize that the level of managerial ownership affects both the informativeness of earnings and the magnitude of discretionary accounting accrual adjustments, and show that managerial ownership is positively associated with earnings' explanatory power for returns and inversely related to the extent and consequences of accounting-based contractual constraints.
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Equity incentives and earnings management
Qiang Cheng,Terry D. Warfield +1 more
TL;DR: The authors examined the link between managers' equity incentives and earnings management and found that managers with high equity incentives are more likely to sell shares in the future and this motivates these managers to engage in earnings management to increase the value of the shares to be sold.
Journal ArticleDOI
Equity Incentives and Earnings Management
Qiang Cheng,Terry D. Warfield +1 more
TL;DR: This paper examined the link between managers' equity incentives arising from stock-based compensation and stock ownership and earnings management and found that managers with high equity incentives are more likely to sell shares in the future and this motivates these managers to engage in earnings management.
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Corporate Reporting on the Internet
TL;DR: In this paper, the authors examine firms' use of the Internet to enhance the relevance of their financial reporting and find substantial variation in the quality of firms' IFR practices, and find that the variations in quality pertain to the timeliness and therefore the usefulness of financial reporting on the Internet.
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Corporate Reporting on the Internet
TL;DR: In this paper, the authors examined firms' use of the Internet to enhance the relevance of their financial reporting and found that substantial variation in the quality of firms' IFR practices pertain to the timeliness and therefore, the usefulness of financial reporting on the Internet.