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Why Do CEOS of Publicly Traded Firms Prefer Reporting Small Increases in Earnings and Long Duration of Consecutive Earnings Increases?
16 references·3 citing·38 second hop
Why Do CEOS of Publicly Traded Firms Prefer Reporting Small Increases in Earnings and Long Duration of Consecutive Earnings Increases? (2000)Why Do CEOS of Publicly Traded Firms Pref…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Theory of the Firm: Manageria…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior (1989)Efficient Capital Markets, In…Outside directors and CEO turnover (1988)Outside directors and CEO tur…Predicting takeover targets (1986)Predicting takeover targetsThe effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…[NO TITLE AVAILABLE] (2011)[NO TITLE AVAILABLE]The Economics of Earnings Manipulation and Managerial Compensation (2006)The Economics of Earnings Man…Ownership Concentration, Debt Financing and the Investment Opportunity Set as Determinants of Accounting Discretion: Empirical Evidence From Spain (2003)Ownership Concentration, Debt…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Positive Accounting Theory (1985)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Performance matched discretionary accrual measures (2005)Job Market Signaling (1973)Dividend Policy under Asymmetric Information (1985)A Survey of Corporate Governance (1997)Corporate Governance and Equity Prices (2003)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Illiquidity and stock returns: cross-section and time-series effects (2002)The Nature of the Firm (1937)The Pricing of Options and Corporate Liabilities (1973)Law and Finance (1998)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The economic implications of corporate financial reporting (2005)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Managing Resources: Linking Unique Resources, Management, and Wealth Creation in Family Firms (2003)R2 around the world: New theory and new tests☆ (2005)Over-investment of free cash flow (2006)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior2,585 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 1986Predicting takeover targets1,311 cited
  • 1994Debt-covenant violations and managers' accounting responses

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1,250 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • Cited by

    • 2003Ownership Concentration, Debt Financing and the Investment Opportunity Set as Determinants of Accounting Discretion: Empirical Evidence From Spain26 cited
    • 2011[NO TITLE AVAILABLE]24 cited
    • 2006The Economics of Earnings Manipulation and Managerial Compensation23 cited