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Accounting Information and CEO Compensation: The Role of Cash Flow from Operations in the Presence of Earnings*
16 references·16 citing·36 second hopsampled
Accounting Information and CEO Compensation: The Role of Cash Flow from Operations in the Presence of Earnings* (2006)Accounting Information and CEO Compensati…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The determinants and implications of corporate cash holdings (1999)The determinants and implicat…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…Performance Pay and Top-Management Incentives (1990)Performance Pay and Top-Manag…Managerial discretion and optimal financing policies (1990)Managerial discretion and opt…Financing Constraints and Corporate Investment (1988)Financing Constraints and Cor…Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)Aggregation and Linearity in …The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…The Capital Structure Puzzle (1984)The Capital Structure PuzzleCorporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Corporate Financing and Inves…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Moral Hazard and Observability (1979)Moral Hazard and ObservabilityDeterminants of corporate borrowing (1977)Determinants of corporate bor…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Are Companies Offloading Risk onto Employees in Times of Uncertainty? Insights from Corporate Pension Plans (2024)Are Companies Offloading Risk…Narrative tone and earnings persistence (2023)Narrative tone and earnings p…The treatment of special items in determining CEO cash compensation (2020)The treatment of special item…CEO Turnover and Accounting Earnings: The Role of Earnings Persistence (2020)CEO Turnover and Accounting E…Why and how firms use operating cash flow in compensation (2018)Why and how firms use operati…The Effect of Interlocking Director Network on Corporate Risk Taking: Lessons from China (2018)The Effect of Interlocking Di…Executive compensation and cash contributions to defined benefit pension plans (2018)Executive compensation and ca…Determinants and economic consequences of cash flow restatements (2018)Determinants and economic con…Analisis Laba, Arus Kas Operasi Dan Nilai Buku Ekuitas Terhadap Harga Saham (2017)Analisis Laba, Arus Kas Opera…Working Capital Management and Profitability Evidence from Firms Listed on Karachi Stock Exchange (2015)Working Capital Management an…Using Sales Revenue as a Performance Measure (2015)Using Sales Revenue as a Perf…Bargain Purchase Gains in the Acquisitions of Failed Banks (2015)Bargain Purchase Gains in the…Cumulative Prospect Theory and Managerial Incentives for Fraudulent Financial Reporting (2014)Cumulative Prospect Theory an…The Missing Link between Corporate Performance Measurement Systems and Chief Executive Officer Incentive Plans (2010)The Missing Link between Corp…The Market for Corporate Control and CEO Compensation: Complements or Substitutes?* (2009)The Market for Corporate Cont…The effect of leverage increases on real earnings management (2009)The effect of leverage increa…The Theory of Syndicates (1968)Essays in the Theory of Risk-Bearing. (1972)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Good News and Bad News: Representation Theorems and Applications (1981)Financial Intermediation and Delegated Monitoring (1984)Agency Costs, Net Worth, And Business Fluctuations (1988)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)The Determinants of Capital Structure Choice (1988)Event Studies in Economics and Finance (1997)Accounting earnings and cash flows as measures of firm performance (1994)Errors in Estimating Accruals: Implications for Empirical Research (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)The theory and practice of corporate finance: evidence from the field (2001)The Cash Flow Sensitivity of Cash (2004)Earnings Management During Import Relief Investigations (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Threshold effects in non-dynamic panels: Estimation, testing, and inference (1999)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)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)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1979Moral Hazard and Observability8,358 cited
  • 1984Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have6,535 cited
  • 1988Financing Constraints and Corporate Investment5,566 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1990Performance Pay and Top-Management Incentives5,080 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1999The determinants and implications of corporate cash holdings3,910 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1990Managerial discretion and optimal financing policies3,679 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1984The Capital Structure Puzzle

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3,151 cited
  • 1987Aggregation and Linearity in the Provision of Intertemporal Incentives2,870 cited
  • Cited by

    • 2009The Market for Corporate Control and CEO Compensation: Complements or Substitutes?*56 cited
    • 2015Working Capital Management and Profitability Evidence from Firms Listed on Karachi Stock Exchange53 cited
    • 2020CEO Turnover and Accounting Earnings: The Role of Earnings Persistence42 cited
    • 2020The treatment of special items in determining CEO cash compensation26 cited
    • 2009The effect of leverage increases on real earnings management25 cited
    • 2014Cumulative Prospect Theory and Managerial Incentives for Fraudulent Financial Reporting24 cited
    • 2018Determinants and economic consequences of cash flow restatements21 cited
    • 2018Executive compensation and cash contributions to defined benefit pension plans20 cited
    • 2023Narrative tone and earnings persistence18 cited
    • 2015Bargain Purchase Gains in the Acquisitions of Failed Banks18 cited
    • 2015Using Sales Revenue as a Performance Measure15 cited
    • 2018Why and how firms use operating cash flow in compensation15 cited
    • 2024Are Companies Offloading Risk onto Employees in Times of Uncertainty? Insights from Corporate Pension Plans15 cited
    • 2017Analisis Laba, Arus Kas Operasi Dan Nilai Buku Ekuitas Terhadap Harga Saham15 cited
    • 2018The Effect of Interlocking Director Network on Corporate Risk Taking: Lessons from China15 cited
    • 2010The Missing Link between Corporate Performance Measurement Systems and Chief Executive Officer Incentive Plans14 cited