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Are CEOs and CFOs Rewarded for Disclosure Quality?
16 references·16 citing·36 second hopsampled
Are CEOs and CFOs Rewarded for Disclosure Quality? (2014)Are CEOs and CFOs Rewarded for Disclosure…The role of information and financial reporting in corporate governance and debt contracting (2010)The role of information and f…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Information and the Cost of Capital (2004)Information and the Cost of C…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Institutional Investors and Executive Compensation (2003)Institutional Investors and E…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Financial accounting information and corporate governance (2001)Financial accounting informat…Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility (2000)Corporate Disclosure Practice…The use of equity grants to manage optimal equity incentive levels (1999)The use of equity grants to m…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…The information content of losses (1995)The information content of lo…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Moral Hazard in Teams (1982)Moral Hazard in TeamsMoral Hazard and Observability (1979)Moral Hazard and ObservabilityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Decoding the impact of firm‐level ESG performance on financial disclosure quality (2024)Decoding the impact of firm‐l…ESG disclosure, CEO power and incentives and corporate risk‐taking (2023)ESG disclosure, CEO power and…Sustainability Reporting and Corporate Reputation: The Moderating Effect of CEO Opportunistic Behavior (2022)Sustainability Reporting and …Environment-Social-Governance Disclosures nexus between Financial Performance: A Sustainable Value Chain Approach (2022)Environment-Social-Governance…Narrative Reporting: State of the Art and Future Challenges (2021)Narrative Reporting: State of…The impact of CFO gender on corporate fraud: Evidence from China (2020)The impact of CFO gender on c…The Effect Of Environmental, Social and Governance (ESG) Disclosure on Firm Performance: The Role of Ceo Tenure (2020)The Effect Of Environmental, …Environmental responsibility drives board structure and financial and governance performance: A cause and effect model with qualitative information (2020)Environmental responsibility …CEO ability and sustainability disclosures: The mediating effect of corporate social responsibility performance (2020)CEO ability and sustainabilit…Performance relevance of environmental and social disclosures (2019)Performance relevance of envi…Does board independence moderate the relationship between environmental disclosure quality and performance? Evidence from static and dynamic panel data (2019)Does board independence moder…CEO financial background and internal control weaknesses (2019)CEO financial background and …An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan (2019)An Analysis of Corporate Soci…Corporate social responsibility and seasoned equity offerings (2018)Corporate social responsibili…How do CEO incentives affect corporate tax planning and financial reporting of income taxes? (2016)How do CEO incentives affect …Proximity to the SEC and Stock Price Crash Risk (2015)Proximity to the SEC and Stoc…The Theory of Syndicates (1968)Essays in the Theory of Risk-Bearing. (1972)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Good News and Bad News: Representation Theorems and Applications (1981)Financial Intermediation and Delegated Monitoring (1984)Agency Costs, Net Worth, And Business Fluctuations (1988)Coefficient Alpha and the Internal Structure of Tests (1951)The Cross-Section of Expected Stock Returns (1992)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Law and Finance (1998)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Continuous Auctions and Insider Trading (1985)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)General purpose technologies ‘Engines of growth’? (1995)A Behavioral Approach to the Rational Choice Theory of Collective Action Presidential Address, American political Science Association, 1997 (2010)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1979Moral Hazard and Observability8,358 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1982Moral Hazard in Teams4,992 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 1995The information content of losses2,315 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2003Institutional Investors and Executive Compensation2,012 cited
  • 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility1,539 cited
  • 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited

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1999
The use of equity grants to manage optimal equity incentive levels
1,457 cited

Cited by

  • 2019An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan223 cited
  • 2022Sustainability Reporting and Corporate Reputation: The Moderating Effect of CEO Opportunistic Behavior140 cited
  • 2020CEO ability and sustainability disclosures: The mediating effect of corporate social responsibility performance132 cited
  • 2019Does board independence moderate the relationship between environmental disclosure quality and performance? Evidence from static and dynamic panel data125 cited
  • 2019CEO financial background and internal control weaknesses111 cited
  • 2015Proximity to the SEC and Stock Price Crash Risk104 cited
  • 2023ESG disclosure, CEO power and incentives and corporate risk‐taking95 cited
  • 2022Environment-Social-Governance Disclosures nexus between Financial Performance: A Sustainable Value Chain Approach94 cited
  • 2016How do CEO incentives affect corporate tax planning and financial reporting of income taxes?90 cited
  • 2018Corporate social responsibility and seasoned equity offerings81 cited
  • 2020The impact of CFO gender on corporate fraud: Evidence from China77 cited
  • 2021Narrative Reporting: State of the Art and Future Challenges74 cited
  • 2019Performance relevance of environmental and social disclosures72 cited
  • 2020Environmental responsibility drives board structure and financial and governance performance: A cause and effect model with qualitative information70 cited
  • 2020The Effect Of Environmental, Social and Governance (ESG) Disclosure on Firm Performance: The Role of Ceo Tenure51 cited
  • 2024Decoding the impact of firm‐level ESG performance on financial disclosure quality46 cited