Peter Kroos

University of Amsterdam - Amsterdam Business School

Professor of Accounting & Control

Plantage Muidergracht 12

Amsterdam, 1018 TV

Netherlands

  • University of Amsterdam - Amsterdam Business School

SCHOLARLY PAPERS

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Scholarly Papers (5)

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1.

The Relation between Internal Forecasting Sophistication and Accounting Misreporting

Journal of Management Accounting Research
Posted: 02 Sep 2021
Peter Kroos, Mario Schabus and Frank Verbeeten
University of Amsterdam - Amsterdam Business School, Michigan State University and University of Amsterdam - Faculty of Economics and Business, Amsterdam Business School

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Budgeting, internal forecasting, internal information quality, accounting misreporting

2.

The Interplay between Forward-Looking Measures and Target Setting

Management Science, 2016
Posted: 05 May 2017
Jan Bouwens and Peter Kroos
Amsterdam Business School and University of Amsterdam - Amsterdam Business School

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accounting economics, behavior, information, goals, motivation/incentives

3.

Organization Identity and Earnings Manipulation

Accounting, Organizations and Society, 58 (2017), 1-14
Posted: 05 May 2017 Last Revised: 08 Jun 2017
Margaret A. Abernethy, Jan Bouwens and Peter Kroos
University of Melbourne, Department of Accounting, Amsterdam Business School and University of Amsterdam - Amsterdam Business School

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organization identity, incentives, earnings manipulation

4.

Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans

The Accounting Review, Vol. 93, No. 3, May 1, 2018
Posted: 20 Aug 2013 Last Revised: 12 May 2018
Peter Kroos, Mario Schabus and Frank Verbeeten
University of Amsterdam - Amsterdam Business School, Michigan State University and University of Amsterdam - Faculty of Economics and Business, Amsterdam Business School

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Incentives, CFOs, clawbacks, Financial Reporting Quality

5.

Target Ratcheting and Effort Reduction

Journal of Accounting & Economics (JAE), 51 (2011), 171-185
Posted: 21 Jul 2010 Last Revised: 01 Aug 2017
Jan Bouwens and Peter Kroos
Amsterdam Business School and University of Amsterdam - Amsterdam Business School

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Target Setting, Ratchet Effect