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Incentive Contracting and Value Relevance of Earnings and Cash Flows

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References

1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
1994Accounting earnings and cash flows as measures of firm performance2,584 cited
1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
1998The relation between earnings and cash flows1,552 cited
2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
2005Accrual reliability, earnings persistence and stock prices1,495 cited
1999The use of equity grants to manage optimal equity incentive levels1,457 cited
1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies1,259 cited
1995Do corporations award CEO stock options effectively?1,128 cited
2001The Mispricing of Abnormal Accruals1,116 cited

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2003Financial accounting information, organizational complexity and corporate governance systems1,058 cited

1987An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts1,047 cited

Cited by

2015Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting130 cited
2014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers129 cited
2010The impact of firm strategy on performance measures used in executive compensation118 cited
2017Using MD&A to Improve Earnings Forecasts103 cited
2013Do Big 4 audit firms improve the value relevance of earnings and equity?96 cited
2013Value relevance of earnings and cash flows during the global financial crisis60 cited
2023Financial statement adequacy and firms' MD&A disclosures55 cited
2011Bankers' compensation and fair value accounting54 cited
2013On the Stewardship and Valuation Implications of Accrual Accounting Systems53 cited
2014IFRS and the Use of Accounting-Based Performance Measures in Executive Pay50 cited
2020Cost Shielding in Executive Bonus Plans47 cited
2021The Usefulness of Financial Accounting Information: Evidence from the Field44 cited
2021Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statement42 cited
2016Factors Associated with the Year-End Decline in Working Capital39 cited
2012On the Stewardship and Valuation Implications of Accrual Accounting Systems37 cited
2017Effects of directors and officers liability insurance on accounting restatements36 cited