Citation map · Study

Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations

16 references·16 citing·41 second hopsampled

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1985The effect of bonus schemes on accounting decisions3,311 cited
2011The effects of bonus schemes on accounting decisions2,579 cited
1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
2001Empirical research on accounting choice1,764 cited
1985Corporate performance and managerial remuneration1,756 cited
1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.1,638 cited
2002Managerial Power and Rent Extraction in the Design of Executive Compensation1,405 cited
1987An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts1,047 cited
1988An Explanation for Accounting Income Smoothing907 cited
1993Accounting earnings and top executive compensation763 cited

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

References

Cited by