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Daniel Bergstresser, Thomas Philippon (2006). CEO incentives and earnings management

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Finance research paper presentation slides. This presentation provides a student-ready, detailed summary of the study by Bergstresser & Philippon (2006) on the relationship between CEO incentives and earnings management. Slides cover the main idea, motivation, methodology (accrual-based measures, discretionary accruals, incentive ratio), data sources (Compustat, ExecuComp, Thomson Financial), results (higher CEO equity incentives linked to greater accrual-based earnings management, CEO option exercises, and insider selling), and conclusions. Designed for students who need a ready-to-use, comprehensive analysis with graphs, tables, and discussion points.

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Institution
Harward Business School
Course
Corporate Finance

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CEO INCENTIVES AND EARNINGS
MANAGEMENT
Daniel Bergstresser, Thomas Philippon (2006)

, MAIN IDEA

Firms in which CEO wealth is more sensitive to stock price and option-
based compensation exhibit higher levels of accrual-based earnings
management.

Moreover, periods of unusually high accruals are associated with increased
insider activity: CEOs and other insiders are more likely to exercise stock
options and sell shares.
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Institution
Harward Business School
Course
Corporate Finance

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Uploaded on
April 5, 2026
Number of pages
15
Written in
2025/2026
Type
PRESENTATION
Person
Unknown

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