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The influence of executive age, career horizon and incentives on pre-turnover earnings management
16 references·16 citing·32 second hopsampled
The influence of executive age, career horizon and incentives on pre-turnover earnings management (2007)The influence of executive age, career ho…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…CEO Characteristics and Firm R&D Spending (2002)CEO Characteristics and Firm …Earnings-based bonus plans and earnings management by business-unit managers (1999)Earnings-based bonus plans an…Detecting Earnings Management. (1995)Detecting Earnings Management.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 …Financial performance surrounding CEO turnover (1993)Financial performance surroun…The Seasons of a Ceo's Tenure (1991)The Seasons of a Ceo's TenureExecutive incentives and the horizon problem (1991)Executive incentives and the …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Top-Management-Team Tenure and Organizational Outcomes: The Moderating Role of Managerial Discretion (1990)Top-Management-Team Tenure an…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Why Is There Mandatory Retirement? (1979)Why Is There Mandatory Retire…CEO’s Childhood Experience of Natural Disaster and CSR Activities (2023)CEO’s Childhood Experience of…Behavioral influences on the relationship between firms' aspiration performance gap and innovation input: The moderating role of executives' vocational socialization (2023)Behavioral influences on the …Top management team gender diversity and firm risk-taking in the hospitality industry (2022)Top management team gender di…Impact of CEO attributes on corporate reputation, financial performance, and corporate sustainable growth: evidence from India (2022)Impact of CEO attributes on c…Age, gender, and risk‐taking: Evidence from the S&P 1500 executives and market‐based measures of firm risk (2021)Age, gender, and risk‐taking:…CEO characteristics and bank performance: evidence from India (2020)CEO characteristics and bank …CSR-Contingent Executive Compensation Incentive and Earnings Management (2019)CSR-Contingent Executive Comp…The complex role of family involvement in earnings management (2018)The complex role of family in…The effect of the CEO’s characteristics on EM: evidence from Jordan (2017)The effect of the CEO’s chara…Real earnings management in innovative firms: Does CEO profile make a difference? (2016)Real earnings management in i…Innovating Beyond the Horizon: CEO Career Horizon, Top Management Composition, and R&D Intensity (2015)Innovating Beyond the Horizon…Analysis of incentive effects of managers’ bonuses on real activities manipulation relevant to future operating performance (2015)Analysis of incentive effects…A Socioemotional Wealth Approach to CEO Career Horizons in Family Firms (2015)A Socioemotional Wealth Appro…When CEO Career Horizon Problems Matter for Corporate Social Responsibility: The Moderating Roles of Industry-Level Discretion and Blockholder Ownership (2014)When CEO Career Horizon Probl…Forecasting without Consequence? Evidence on the Properties of Retiring CEOs' Forecasts of Future Earnings (2013)Forecasting without Consequen…Transaction cost economics and corporate governance: the case of CEO age and financial stake (2010)Transaction cost economics an…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Positive Accounting Theory (1985)Outside directors and CEO turnover (1988)Capital markets research in accounting (2001)The role of information and financial reporting in corporate governance and debt contracting (2010)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)What Makes Teams Work: Group Effectiveness Research from the Shop Floor to the Executive Suite (1997)Upper Echelons Theory: An Update (2007)A Multi‐Dimensional Framework of Organizational Innovation: A Systematic Review of the Literature (2009)External Control of Organizations: Resource Dependence Perspective (2011)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The Provision of Incentives in Firms (1999)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)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)Accounting earnings and cash flows as measures of firm performance (1994)The pricing of discretionary accruals (1996)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)A Theory of Wage Dynamics (1982)Human Capital vs. Signalling Explanations of Wages (1995)A Continuous-Time Version of the Principal–Agent Problem (2008)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)
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References

  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1990Top-Management-Team Tenure and Organizational Outcomes: The Moderating Role of Managerial Discretion2,181 cited
  • 1979Why Is There Mandatory Retirement?2,037 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1991Executive incentives and the horizon problem1,554 cited
  • 2002CEO Characteristics and Firm R&D Spending1,468 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1993Financial performance surrounding CEO turnover897 cited
  • 1991The Seasons of a Ceo's Tenure786 cited
  • 1995Additional evidence on bonus plans and income management622 cited
  • 1999Earnings-based bonus plans and earnings management by business-unit managers

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569 cited

Cited by

  • 2014When CEO Career Horizon Problems Matter for Corporate Social Responsibility: The Moderating Roles of Industry-Level Discretion and Blockholder Ownership257 cited
  • 2015A Socioemotional Wealth Approach to CEO Career Horizons in Family Firms199 cited
  • 2015Innovating Beyond the Horizon: CEO Career Horizon, Top Management Composition, and R&D Intensity152 cited
  • 2020CEO characteristics and bank performance: evidence from India92 cited
  • 2022Impact of CEO attributes on corporate reputation, financial performance, and corporate sustainable growth: evidence from India85 cited
  • 2023CEO’s Childhood Experience of Natural Disaster and CSR Activities74 cited
  • 2017The effect of the CEO’s characteristics on EM: evidence from Jordan65 cited
  • 2019CSR-Contingent Executive Compensation Incentive and Earnings Management56 cited
  • 2016Real earnings management in innovative firms: Does CEO profile make a difference?55 cited
  • 2021Age, gender, and risk‐taking: Evidence from the S&P 1500 executives and market‐based measures of firm risk54 cited
  • 2018The complex role of family involvement in earnings management54 cited
  • 2022Top management team gender diversity and firm risk-taking in the hospitality industry51 cited
  • 2010Transaction cost economics and corporate governance: the case of CEO age and financial stake48 cited
  • 2023Behavioral influences on the relationship between firms' aspiration performance gap and innovation input: The moderating role of executives' vocational socialization43 cited
  • 2013Forecasting without Consequence? Evidence on the Properties of Retiring CEOs' Forecasts of Future Earnings41 cited
  • 2015Analysis of incentive effects of managers’ bonuses on real activities manipulation relevant to future operating performance40 cited