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Performance‐vested Stock Options and Earnings Management*
16 references·16 citing·24 second hopsampled
Performance‐vested Stock Options and Earnings Management* (2008)Performance‐vested Stock Options and Earn…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …International Accounting Standards and Accounting Quality (2008)International Accounting Stan…The market pricing of accruals quality (2005)The market pricing of accrual…Performance matched discretionary accrual measures (2005)Performance matched discretio…CEO incentives and earnings management (2004)CEO incentives and earnings m…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…A Guide to Modern Econometrics (2000)A Guide to Modern EconometricsEarnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Economics, Organization and Management. (1993)Economics, Organization and M…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Returnee directors and cost of debt (2023)Returnee directors and cost o…A review of corporate governance effectiveness: Developed vs emerging markets (2023)A review of corporate governa…Equity incentive plans and R&D investment manipulation: evidence from China (2022)Equity incentive plans and R&…Female Board Directorships and Related Party Transactions (2021)Female Board Directorships an…Earnings Management and Banks Performance: Evidence from Europe (2017)Earnings Management and Banks…A borrowing cost model for effective performance of SMEs in Uganda (2015)A borrowing cost model for ef…The association between CEO incentive rewards and earnings management (2014)The association between CEO i…Stock Option Schedules and Managerial Opportunism (2014)Stock Option Schedules and Ma…CEO Origin and Accrual-Based Earnings Management (2014)CEO Origin and Accrual-Based …The Role of Corporate Governance in Reducing the Negative Effect of Earnings Management (2013)The Role of Corporate Governa…The impact of audit committee existence and external audit on earnings management (2013)The impact of audit committee…Where Are All the Women? Institutional Context and the Prevalence of Women on the Corporate Board of Directors (2011)Where Are All the Women? Inst…The influence of firm and executive characteristics on performance-vested stock option grants (2011)The influence of firm and exe…Earnings quality and Rule 10b-5 securities class action lawsuits (2011)Earnings quality and Rule 10b…Changes in Option‐Based Compensation Around the Issuance of SFAS 123R (2011)Changes in Option‐Based Compe…Performance-vested stock options and interest alignment (2008)Performance-vested stock opti…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Positive Accounting Theory (1985)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)An Integrative Model Of Organizational Trust (1995)Political Science and the Three New Institutionalisms (1996)Upper Echelons Theory: An Update (2007)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1993Economics, Organization and Management.4,644 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2000A Guide to Modern Econometrics1,762 cited
  • 2002The rewards to meeting or beating earnings expectations

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1,706 cited

Cited by

  • 2011Where Are All the Women? Institutional Context and the Prevalence of Women on the Corporate Board of Directors69 cited
  • 2011Changes in Option‐Based Compensation Around the Issuance of SFAS 123R69 cited
  • 2021Female Board Directorships and Related Party Transactions68 cited
  • 2014CEO Origin and Accrual-Based Earnings Management66 cited
  • 2013The impact of audit committee existence and external audit on earnings management63 cited
  • 2008Performance-vested stock options and interest alignment62 cited
  • 2017Earnings Management and Banks Performance: Evidence from Europe53 cited
  • 2013The Role of Corporate Governance in Reducing the Negative Effect of Earnings Management42 cited
  • 2022Equity incentive plans and R&D investment manipulation: evidence from China40 cited
  • 2011Earnings quality and Rule 10b-5 securities class action lawsuits26 cited
  • 2011The influence of firm and executive characteristics on performance-vested stock option grants26 cited
  • 2023A review of corporate governance effectiveness: Developed vs emerging markets24 cited
  • 2023Returnee directors and cost of debt23 cited
  • 2014Stock Option Schedules and Managerial Opportunism23 cited
  • 2015A borrowing cost model for effective performance of SMEs in Uganda22 cited
  • 2014The association between CEO incentive rewards and earnings management21 cited