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The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions
16 references·1 citing·46 second hop
The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions (2008)The Effects of Executive Compensation Con…Do managers define non-GAAP earnings to meet or beat analyst forecasts? (2013)Do managers define non-GAAP e…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Non-GAAP earnings and board independence (2011)Non-GAAP earnings and board i…Investor Sentiment and Pro Forma Earnings Disclosures (2011)Investor Sentiment and Pro Fo…US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets (2009)US Managers' Use of ‘Pro Form…Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Earnings Manipulation Risk, C…Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings (2004)Earnings Informativeness and …Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings (2003)Assessing the relative inform…Balancing Performance Measures (2001)Balancing Performance MeasuresAnnual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Additional evidence on bonus plans and income management (1995)Additional evidence on bonus …On cross-sectional analysis in accounting research (1987)On cross-sectional analysis i…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…The association between performance plan adoption and corporate capital investment (1983)The association between perfo…Incentive and Tax Effects of Executive Compensation Plans (1982)Incentive and Tax Effects of …Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing (2013)Pro forma earnings disclosure…Positive Accounting Theory (1985)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. 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(1978)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Audit committee, board of director characteristics, and earnings management (2002)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* (2010)Corporate governance, accounting and finance: A review (2010)Accounting earnings and cash flows as measures of firm performance (1994)Earnings management to avoid earnings decreases and losses (1997)Limited attention, information disclosure, and financial reporting (2003)The Predictive Value of Expenses Excluded from Pro Forma Earnings (2003)Evolution in Value Relevance of Accounting Information (2017)Managerial Incentive Problems: A Dynamic Perspective (1999)Financing Innovation and Growth: Cash Flow, External Equity, and the 1990s R&D Boom (2009)Does the stock market fully value intangibles? 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References

  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1985Managerial Incentives for Short-Term Results847 cited
  • 2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions711 cited
  • 1995Additional evidence on bonus plans and income management622 cited
  • 2003Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings557 cited
  • 1987On cross-sectional analysis in accounting research541 cited
  • 2004Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings456 cited
  • 1983The association between performance plan adoption and corporate capital investment404 cited
  • 2013Do managers define non-GAAP earnings to meet or beat analyst forecasts?382 cited
  • 2001Balancing Performance Measures379 cited
  • 1982Incentive and Tax Effects of Executive Compensation Plans371 cited
  • 2011Investor Sentiment and Pro Forma Earnings Disclosures278 cited
  • 2009US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets

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249 cited
  • 2011Non-GAAP earnings and board independence248 cited
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    • 2013Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing17 cited