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Additional evidence on bonus plans and income management
13 references·16 citing·20 second hop
Additional evidence on bonus plans and income management (1995)Additional evidence on bonus plans and in…Detecting Earnings Management (2012)Detecting Earnings ManagementDetecting Earnings Management. (1995)Detecting Earnings Management.Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …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 …Accounting choice in troubled companies (1994)Accounting choice in troubled…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Outside directors and CEO turnover (1988)Outside directors and CEO tur…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…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…Positive Accounting Theory (1985)Positive Accounting TheoryTowards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Tournament incentives, firm risk, and corporate policies (2011)Tournament incentives, firm r…CEOs versus CFOs: Incentives and corporate policies (2010)CEOs versus CFOs: Incentives …Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Earnings quality: Some eviden…Corporate governance and earnings management at large U.S. bank holding companies (2009)Corporate governance and earn…Accounting Discretion, Corporate Governance, and Firm Performance* (2008)Accounting Discretion, Corpor…An equilibrium model of incentive contracts in the presence of information manipulation (2006)An equilibrium model of incen…Audit Committees and Quarterly Earnings Management (2005)Audit Committees and Quarterl…Board composition and earnings management in Canada (2003)Board composition and earning…The Association between Auditor Litigation and Abnormal Accruals (2001)The Association between Audit…Earnings management: a perspective (2001)Earnings management: a perspe…Does the Use of Financial Derivatives Affect Earnings Management Decisions? (2001)Does the Use of Financial Der…Corporate Governance and Earnings Management (2001)Corporate Governance and Earn…Performance standards in incentive contracts (2000)Performance standards in ince…Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia (2000)Corporate Ownership Structure…The economics ofAccounting for Growth (1999)The economics ofAccounting fo…Earnings-based bonus plans and earnings management by business-unit managers (1999)Earnings-based bonus plans an…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)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)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)The Cross-Section of Expected Stock Returns (1992)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)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)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Research design issues in earnings management studies (2000)Financial accounting information, organizational complexity and corporate governance systems (2003)Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility (2008)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited
  • 1994Accounting choice in troubled companies855 cited

Cited by

  • 2009Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise640 cited
  • 2003Board composition and earnings management in Canada631 cited
  • 2009

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Corporate governance and earnings management at large U.S. bank holding companies
582 cited
  • 1999Earnings-based bonus plans and earnings management by business-unit managers569 cited
  • 2008Accounting Discretion, Corporate Governance, and Firm Performance*557 cited
  • 2000Performance standards in incentive contracts552 cited
  • 2010CEOs versus CFOs: Incentives and corporate policies541 cited
  • 2011Tournament incentives, firm risk, and corporate policies503 cited
  • 2001Corporate Governance and Earnings Management499 cited
  • 2001Earnings management: a perspective469 cited
  • 2006An equilibrium model of incentive contracts in the presence of information manipulation466 cited
  • 2005Audit Committees and Quarterly Earnings Management414 cited
  • 2001Does the Use of Financial Derivatives Affect Earnings Management Decisions?413 cited
  • 2001The Association between Auditor Litigation and Abnormal Accruals409 cited
  • 1999The economics ofAccounting for Growth401 cited
  • 2000Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia348 cited