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The Agency Problems of Hedging and Earnings Management*
16 references·1 citing·48 second hop
The Agency Problems of Hedging and Earnings Management* (2008)The Agency Problems of Hedging and Earnin…How much do firms hedge with derivatives? (2003)How much do firms hedge with …The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms (2002)The Interaction between Accru…The Effect of Earnings Forecasts on Earnings Management (2002)The Effect of Earnings Foreca…Reporting Discretion and Private Information Communication through Earnings (2001)Reporting Discretion and Priv…Does the Use of Financial Derivatives Affect Earnings Management Decisions? (2001)Does the Use of Financial Der…Contracting theory and accounting (2001)Contracting theory and accoun…Financing Policy, Basis Risk, and Corporate Hedging: Evidence from Oil and Gas Producers (2000)Financing Policy, Basis Risk,…Bank for International Settlements (BIS) (2000)Bank for International Settle…Performance Measure Garbling Under Renegotiation in Multi-Period Agencies (1999)Performance Measure Garbling …Dynamic incentives and responsibility accounting (1999)Dynamic incentives and respon…Complementarities and fit strategy, structure, and organizational change in manufacturing (1995)Complementarities and fit str…Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations. (1994)Performance Measure Congruity…Optimal Incentive Contracts in the Presence of Career Concerns: Theory and Evidence (1991)Optimal Incentive Contracts i…Performance Pay and Top-Management Incentives (1990)Performance Pay and Top-Manag…Earnings Management in an Overlapping Generations Model (1988)Earnings Management in an Ove…The Determinants of Firms' Hedging Policies (1985)The Determinants of Firms' He…Bank borrowing and corporate risk management (2009)Bank borrowing and corporate …Disclosure of Nonproprietary Information (1985)Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard (2001)The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002)Cost Accounting: A Managerial Emphasis, (2010)Management control systems (2017)Sustainable development, ESG performance and company market value: Mediating effect of financial performance (2022)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Theory of Value (1959)An Explanation for Accounting Income Smoothing (1988)A review of the empirical disclosure literature: discussion (2001)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)Firm Value and Hedging: Evidence from U.S. Oil and Gas Producers (2006)Introductory Econometrics for Finance (2008)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)On financial contracting (1979)Optimal capital structure under corporate and personal taxation (1980)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis (2008)Strategy and Structure: Chapters in the History of Industrial Enterprise. (1963)The machine that changed the world (1992)Economics, Organization and Management. (1993)Contemporary Strategy Analysis (1998)An Introduction to Varieties of Capitalism (2001)Varieties of Capitalism (2001)Determinants of corporate borrowing (1977)The cost of capital, corporation finance and the theory of investment (2008)The Characteristics of Firms That Hire Chief Risk Officers (2010)Does Enterprise Risk Management Increase Firm Value? (2011)The Effects of Derivatives on Firm Risk and Value (2011)Specification Tests in Econometrics (1978)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Perspectives on Recent Capital Market Research (2002)The Antecedents and Consequences of Top Management Fraud (2005)Destructive Leadership (2013)The balanced scorecard : measures that drive performance (1992)The balanced scorecard--measures that drive performance. (1992)The Provision of Incentives in Firms (1999)Assessing empirical research in managerial accounting: a value-based management perspective (2001)Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard (2003)The effect of corporate governance on sustainability disclosure (2010)Managerial Incentive Problems: A Dynamic Perspective (1999)Managerial incentives and risk-taking☆ (2005)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Higher market valuation of companies with a small board of directors (1996)A Survey of Corporate Governance (1997)
this work references cited by second hop

References

  • 1990Performance Pay and Top-Management Incentives5,080 cited
  • 1985The Determinants of Firms' Hedging Policies3,270 cited
  • 1995Complementarities and fit strategy, structure, and organizational change in manufacturing2,568 cited
  • 1991Optimal Incentive Contracts in the Presence of Career Concerns: Theory and Evidence1,876 cited
  • 2001Contracting theory and accounting1,053 cited
  • 1994Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations.914 cited
  • 2000Financing Policy, Basis Risk, and Corporate Hedging: Evidence from Oil and Gas Producers745 cited
  • 1988Earnings Management in an Overlapping Generations Model730 cited
  • 2003How much do firms hedge with derivatives?611 cited
  • 2001Does the Use of Financial Derivatives Affect Earnings Management Decisions?413 cited
  • 2002The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms280 cited
  • 2000Bank for International Settlements (BIS)260 cited
  • 2001Reporting Discretion and Private Information Communication through Earnings255 cited
  • 2002The Effect of Earnings Forecasts on Earnings Management156 cited
  • 1999Dynamic incentives and responsibility accounting

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151 cited
  • 1999Performance Measure Garbling Under Renegotiation in Multi-Period Agencies139 cited
  • Cited by

    • 2009Bank borrowing and corporate risk management25 cited