It can be better to win small than to win big - at least for CFOs who want larger bonuses. In a groundbreaking paper to appear in a coming issue of Accounting Horizons, Steven Balsam of Temple’s Fox School of Business and others looked at the impact of various factors on CFO salaries and bonuses. They were surprised to find how much more lucrative it can get for CFOs that just squeak by, as opposed to astound Wall Street.