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Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions

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References

1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior2,585 cited
1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
2003Stock market driven acquisitions2,093 cited
2001Are CEOs Rewarded for Luck? The Ones Without Principals Are1,740 cited
1988Takeover Threats and Managerial Myopia1,670 cited
2002Managerial Power and Rent Extraction in the Design of Executive Compensation1,405 cited
2001The Mispricing of Abnormal Accruals1,116 cited
1997Good Timing: CEO Stock Option Awards and Company News Announcements974 cited
2006Investment and Financing Constraints: Evidence from the Funding of Corporate Pension Plans829 cited
2001Excessive Extrapolation and the Allocation of 401(k) Accounts to Company Stock814 cited

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2003The Trouble with Stock Options794 cited

1990Equilibrium Short Horizons of Investors and Firms541 cited

Cited by

2006Risk Shifting Versus Risk Management: Investment Policy in Corporate Pension Plans118 cited
2012Managerial Risk-Taking Incentives and Corporate Pension Policy103 cited
2013Does freezing a defined benefit pension plan affect firm risk?102 cited
2016Managerial Myopia and the Mortgage Meltdown86 cited
2007Corporate Governance of Pension Plans: The U.K. Evidence80 cited
2015Financial Statement Complexity and Meeting Analysts’ Expectations75 cited
2013Corporate Governance and Risk Taking in Pension Plans: Evidence from Defined Benefit Asset Allocations67 cited
2020Cost saving and the freezing of corporate pension plans63 cited
2017Accounting Comparability and Relative Performance Evaluation in CEO Compensation56 cited
2012Pension Contributions and Firm Performance: Evidence from Frozen Defined Benefit Plans53 cited
2005The Corporate Governance of Defined Benefit Pension Plans: Evidence from the United Kingdom46 cited
2012The change in information uncertainty and acquirer wealth losses45 cited
2008Opaque Financial Reports, R-Square, and Crash Risk43 cited
2015Analysis of incentive effects of managers’ bonuses on real activities manipulation relevant to future operating performance40 cited
2017Earnings Comparability, Accounting Similarities, and Stock Returns: Evidence From Peer Firms’ Earnings Restatements39 cited
2008The Intergenerational Transfer of Public Pension Promises39 cited