SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
CEO Bonus Pay, Tax Policy, and Earnings Management
16 references·4 citing·37 second hop
CEO Bonus Pay, Tax Policy, and Earnings Management (2002)CEO Bonus Pay, Tax Policy, and Earnings M…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Executive compensation (2008)Executive compensationForecasting Profitability and Earnings (2000)Forecasting Profitability and…A Market-Based Evaluation of Discretionary Accrual Models (1996)A Market-Based Evaluation of …Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Issues in Testing Earnings Management and an Instrumental Variable Approach (1995)Issues in Testing Earnings Ma…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 …Subjective Performance Measures in Optimal Incentive Contracts (1993)Subjective Performance Measur…CEO Compensation in Financially Distressed Firms: An Empirical Analysis (1993)CEO Compensation in Financial…Executive incentives and the horizon problem (1991)Executive incentives and the …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Managerial competition, information costs, and corporate governance (1988)Managerial competition, infor…Incentives, Learning, and Compensation: A Theoretical and Empirical Investigation of Managerial Labor Contracts (1986)Incentives, Learning, and Com…Positive Accounting Theory (1985)Positive Accounting TheoryThe Effect of CEO Option Compensation on the Capital Structure: A Natural Experiment (2015)The Effect of CEO Option Comp…The Effect of Reversibility on a Manager's Decision to Record Asset Impairments (2013)The Effect of Reversibility o…The effect of Internal Revenue Code section 162(m) on the issuance of stock options (2008)The effect of Internal Revenu…Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m): The million-dollar cap (2005)Explaining firm willingness t…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Outside directors and CEO turnover (1988)Capital markets research in accounting (2001)CEO Characteristics and Firm R&D Spending (2002)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)Earnings Management through Real Activities Manipulation (2003)The Nature of the Firm (1937)Separation of Ownership and Control (1983)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Equity Incentives and Earnings Management (2005)Detecting Earnings Management. (1995)Research design issues in earnings management studies (2000)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)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Contracting theory and accounting (2001)Dividend Policy, Growth, and the Valuation of Shares (1961)Risk, Return, and Equilibrium: Empirical Tests (1973)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Ratio Analysis and Equity Valuation: From Research to Practice (2001)The Stock Market and Corporate Investment: A Test of Catering Theory (2008)Manager sentiment and stock returns (2018)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)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)The Effects of Human Resource Management Practices on Productivity: A Study of Steel Finishing Lines (1997)Incomplete Contracts: Where do We Stand? (1999)Relational Contracts and the Theory of the Firm (2002)The External Control of Organizations. (1978)Income Inequality in the United States, 1913-1998 (2003)Political turnover and economic performance: the incentive role of personnel control in China (2004)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2008Executive compensation2,390 cited
  • 1991Executive incentives and the horizon problem1,554 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1993Subjective Performance Measures in Optimal Incentive Contracts921 cited
  • 2000Forecasting Profitability and Earnings857 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
  • 1995Additional evidence on bonus plans and income management622 cited
  • 1988Managerial competition, information costs, and corporate governance586 cited
  • 1993CEO Compensation in Financially Distressed Firms: An Empirical Analysis484 cited
  • 1986Incentives, Learning, and Compensation: A Theoretical and Empirical Investigation of Managerial Labor Contracts475 cited
  • 1995

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

Issues in Testing Earnings Management and an Instrumental Variable Approach
433 cited

Cited by

  • 2005Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m): The million-dollar cap33 cited
  • 2015The Effect of CEO Option Compensation on the Capital Structure: A Natural Experiment25 cited
  • 2013The Effect of Reversibility on a Manager's Decision to Record Asset Impairments19 cited
  • 2008The effect of Internal Revenue Code section 162(m) on the issuance of stock options17 cited