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Incentives, Discretion, and Asset Valuation in Closed–End Mutual Funds
16 references·8 citing·40 second hop
Incentives, Discretion, and Asset Valuation in Closed–End Mutual Funds (2002)Incentives, Discretion, and Asset Valuati…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …An econometric model of serial correlation and illiquidity in hedge fund returns (2004)An econometric model of seria…Earnings-based bonus plans and earnings management by business-unit managers (1999)Earnings-based bonus plans an…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…A Market-Based Evaluation of Discretionary Accrual Models (1996)A Market-Based Evaluation of …Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Additional evidence on bonus plans and income management (1995)Additional evidence on bonus …Market Discounts and Shareholder Gains for Placing Equity Privately (1993)Market Discounts and Sharehol…Consumer Reaction to Measures of Poor Quality: Evidence from the Mutual Fund Industry (1992)Consumer Reaction to Measures…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Equity ownership concentration and firm value (1989)Equity ownership concentratio…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…Earnings Management in an Overlapping Generations Model (1988)Earnings Management in an Ove…Positive Accounting Theory (1985)Positive Accounting TheoryAgency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…The effects of internal board networks: Evidence from closed-end funds (2018)The effects of internal board…Archival research: a neglected method in organization studies (2018)Archival research: a neglecte…Do Mutual Fund Investors Care About Auditor Quality? (2017)Do Mutual Fund Investors Care…Earnings Management and Executive Compensation: Evidence from Banking Industry (2014)Earnings Management and Execu…Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns (2009)Hedge Funds: Pricing Controls…On Economies of Scale and Persistent Performance in Corporate-Bond Mutual Funds (2008)On Economies of Scale and Per…Earnings-based bonus plans and the agency costs of debt (2005)Earnings-based bonus plans an…An Econometric Model of Serial Correlation and Illiquidity in Hedge Fund Returns (2003)An Econometric Model of Seria…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The arbitrage theory of capital asset pricing (1976)The Performance of Hedge Funds: Risk, Return, and Incentives (1999)Mutual Fund Flows and Performance in Rational Markets (2002)On the Industry Concentration of Actively Managed Equity Mutual Funds (2005)An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Corporate performance and managerial remuneration (1985)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Research design issues in earnings management studies (2000)Accruals and the Prediction of Future Cash Flows (2001)Capital markets research in accounting (2001)Detecting Earnings Management. (1995)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)Detecting Earnings Management (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The Provision of Incentives in Firms (1999)Contracting theory and accounting (2001)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 Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Dynamic capabilities and strategic management (1997)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)A New Approach to the Economic Analysis of Nonstationary Time Series and the Business Cycle (1989)Hedge Funds: Performance, Risk, and Capital Formation (2008)Role of Managerial Incentives and Discretion in Hedge Fund Performance (2009)A Survey of Systemic Risk Analytics (2012)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)
this work references cited by second hop

References

  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1992Consumer Reaction to Measures of Poor Quality: Evidence from the Mutual Fund Industry1,065 cited
  • 2004An econometric model of serial correlation and illiquidity in hedge fund returns1,000 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1989Equity ownership concentration and firm value859 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
  • 1988Earnings Management in an Overlapping Generations Model730 cited
  • 1993Market Discounts and Shareholder Gains for Placing Equity Privately662 cited
  • 1995Additional evidence on bonus plans and income management622 cited
  • 1999

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Earnings-based bonus plans and earnings management by business-unit managers
569 cited

Cited by

  • 2018Archival research: a neglected method in organization studies58 cited
  • 2003An Econometric Model of Serial Correlation and Illiquidity in Hedge Fund Returns57 cited
  • 2005Earnings-based bonus plans and the agency costs of debt35 cited
  • 2009Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns32 cited
  • 2018The effects of internal board networks: Evidence from closed-end funds31 cited
  • 2008On Economies of Scale and Persistent Performance in Corporate-Bond Mutual Funds22 cited
  • 2017Do Mutual Fund Investors Care About Auditor Quality?18 cited
  • 2014Earnings Management and Executive Compensation: Evidence from Banking Industry16 cited