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Executive compensation and goodwill recognition under IFRS: Evidence from European mergers
16 references·7 citing·38 second hop
Executive compensation and goodwill recognition under IFRS: Evidence from European mergers (2012)Executive compensation and goodwill recog…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Corporate Governance, Account…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Empirical research on accounting choice (2001)Empirical research on account…Explaining the Premiums Paid for Large Acquisitions: Evidence of CEO Hubris (1997)Explaining the Premiums Paid …Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …POWER IN TOP MANAGEMENT TEAMS: DIMENSIONS, MEASUREMENT, AND VALIDATION. (1992)POWER IN TOP MANAGEMENT TEAMS…Do Managerial Objectives Drive Bad Acquisitions? (1990)Do Managerial Objectives Driv…Synergistic gains from corporate acquisitions and their division between the stockholders of target and acquiring firms (1988)Synergistic gains from corpor…The Hubris Hypothesis of Corporate Takeovers (1986)The Hubris Hypothesis of Corp…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryCorporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Firm life cycle stages and earnings management (2022)Firm life cycle stages and ea…The IASB and Comparability of International Financial Reporting: Research Evidence and Implications (2020)The IASB and Comparability of…Does national culture influence management's accounting behaviour and strategy? – an empirical analysis of European IFRS adopters (2020)Does national culture influen…Governance structures and the compensation of powerful corporate leaders in financial firms during M&As (2019)Governance structures and the…Value Relevance vis-à-vis Disclosure on Business Combinations and Goodwill Recognized by Publicly Traded Brazilian Companies (2016)Value Relevance vis-à-vis Dis…The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case (2016)The Recognition of Goodwill a…A comparabilidade das escolhas contábeis na mensuração subsequente de ativos imobilizados, de ativos intangíveis e de propriedades para investimento em empresas da América do Sul (2016)A comparabilidade das escolha…Judgment under Uncertainty: Heuristics and Biases (1975)The Framing of Decisions and the Psychology of Choice (1981)The market for corporate control (1983)Efficient Capital Markets: II (1991)CEO Overconfidence and Corporate Investment (2005)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Separation of Ownership and Control (1983)Dynamic capabilities and strategic management (1997)How Experience and Network Ties Affect the Influence of Demographic Minorities on Corporate Boards (2000)8 Social Hierarchy: The Self‐Reinforcing Nature of Power and Status (2008)Characteristics of Innovation and Innovation Adoption in Public Organizations: Assessing the Role of Managers (2008)Strategic management a stakeholder approach (2010)External Control of Organizations: Resource Dependence Perspective (2011)Exchange and Power in Social Life (2017)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)On financial contracting (1979)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The financial reporting environment: Review of the recent literature (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)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)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop

References

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  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1985Positive Accounting Theory5,837 cited
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  • 1986The Hubris Hypothesis of Corporate Takeovers3,764 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
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  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1992POWER IN TOP MANAGEMENT TEAMS: DIMENSIONS, MEASUREMENT, AND VALIDATION.2,389 cited
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  • 2001Empirical research on accounting choice1,764 cited
  • 1988Synergistic gains from corporate acquisitions and their division between the stockholders of target and acquiring firms1,702 cited
  • 2007Corporate Governance, Accounting Outcomes, and Organizational Performance

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1,536 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • Cited by

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    • 2019Governance structures and the compensation of powerful corporate leaders in financial firms during M&As27 cited
    • 2016Value Relevance vis-à-vis Disclosure on Business Combinations and Goodwill Recognized by Publicly Traded Brazilian Companies26 cited
    • 2022Firm life cycle stages and earnings management24 cited
    • 2016A comparabilidade das escolhas contábeis na mensuração subsequente de ativos imobilizados, de ativos intangíveis e de propriedades para investimento em empresas da América do Sul23 cited
    • 2016The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case21 cited
    • 2020Does national culture influence management's accounting behaviour and strategy? – an empirical analysis of European IFRS adopters16 cited