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The Influence of Long-Term Performance Plans on Earnings Management and Firm Performance
16 references·11 citing·30 second hop
The Influence of Long-Term Performance Plans on Earnings Management and Firm Performance (2002)The Influence of Long-Term Performance Pl…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…A Market-Based Evaluation of Discretionary Accrual Models (1996)A Market-Based Evaluation of …Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Detecting Earnings Management. (1995)Detecting Earnings Management.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 Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Management ownership and market valuation (1988)Management ownership and mark…An Explanation for Accounting Income Smoothing (1988)An Explanation for Accounting…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Managerial Incentives for Short-Term Results (1985)Managerial Incentives for Sho…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure (2021)CEO Pay Components and Aggres…How the Design of CEO Equity-Based Compensation can Lead to Lower Audit Fees: Evidence from Australia (2018)How the Design of CEO Equity-…Getting compensation right - The choice of performance measures in CEO bonus contracts and earnings management (2018)Getting compensation right - …Code de gouvernance et gestion des résultats comptables : le cas des sociétés françaises cotées (2018)Code de gouvernance et gestio…The motivations of earnings management and financial aggressiveness in American firms listed on the NASDAQ 100 (2016)The motivations of earnings m…RETRACTED: The relationship between audit committees, compensation incentives and corporate audit fees in Pakistan (2013)RETRACTED: The relationship b…Measuring investors’ assessment of earnings persistence: do investors see through smoothed earnings? (2013)Measuring investors’ assessme…Information asymmetry and accounting restatement: NYSE-AMEX and NASDAQ evidence (2013)Information asymmetry and acc…The role of industry classification in estimating discretionary accruals (2011)The role of industry classifi…The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions (2008)The Effects of Executive Comp…Reputation, Corporate Social Responsibility and Market Regulation (2004)Reputation, Corporate Social …The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Positive Accounting Theory (1985)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)Accounting earnings and cash flows as measures of firm performance (1994)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)Performance matched discretionary accrual measures (2005)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)
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References

  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1988Management ownership and market valuation6,910 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited
  • 1985Managerial Incentives for Short-Term Results847 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models

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818 cited

Cited by

  • 2004Reputation, Corporate Social Responsibility and Market Regulation64 cited
  • 2018Getting compensation right - The choice of performance measures in CEO bonus contracts and earnings management41 cited
  • 2013Measuring investors’ assessment of earnings persistence: do investors see through smoothed earnings?38 cited
  • 2011The role of industry classification in estimating discretionary accruals38 cited
  • 2018How the Design of CEO Equity-Based Compensation can Lead to Lower Audit Fees: Evidence from Australia34 cited
  • 2021CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure29 cited
  • 2013RETRACTED: The relationship between audit committees, compensation incentives and corporate audit fees in Pakistan28 cited
  • 2016The motivations of earnings management and financial aggressiveness in American firms listed on the NASDAQ 10021 cited
  • 2018Code de gouvernance et gestion des résultats comptables : le cas des sociétés françaises cotées19 cited
  • 2013Information asymmetry and accounting restatement: NYSE-AMEX and NASDAQ evidence19 cited
  • 2008The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions19 cited