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Earnings Smoothing, Executive Compensation, and Corporate Governance: Evidence From the Property–Liability Insurance Industry
16 references·9 citing·34 second hop
Earnings Smoothing, Executive Compensation, and Corporate Governance: Evidence From the Property–Liability Insurance Industry (2011)Earnings Smoothing, Executive Compensatio…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Executive compensation (2008)Executive compensationThe determinants of board structure☆ (2007)The determinants of board str…Boards: Does one size fit all☆ (2007)Boards: Does one size fit all☆The market pricing of accruals quality (2005)The market pricing of accrual…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…Handbook of Labor Economics (1989)Handbook of Labor EconomicsOutside directors and CEO turnover (1988)Outside directors and CEO tur…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Do Publicly Listed Insurance Firms in Saudi Arabia Have Strong Corporate Governance? (2023)Do Publicly Listed Insurance …Determinants of insurance companies' environmental, social, and governance awareness (2022)Determinants of insurance com…Accounting-Based Regulation: Evidence from Health Insurers and the Affordable Care Act (2020)Accounting-Based Regulation: …Corporate transparency and reserve management: Evidence from US property-liability insurance companies (2018)Corporate transparency and re…CEO Overconfidence and Earnings Management: Evidence from Property-Liability Insurers' Loss Reserves (2018)CEO Overconfidence and Earnin…Information Risk and the Cost of Capital (2013)Information Risk and the Cost…CEO compensation and firm performance (2013)CEO compensation and firm per…Managerial Discretion and Corporate Governance in Publicly Traded Firms: Evidence From the Property–Liability Insurance Industry (2011)Managerial Discretion and Cor…Corporate Governance and Issues From the Insurance Industry (2011)Corporate Governance and Issu…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Agency Problems and the Theory of the Firm (1980)A Survey of Corporate Governance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)Towards a Positive Theory of the Determination of Accounting Standards. (1978)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Immigrant Inflows, Native Outflows, and the Local Labor Market Impacts of Higher Immigration (2001)Experimental Analysis of Neighborhood Effects (2007)Robots and Jobs: Evidence from US Labor Markets (2019)Women in the boardroom and their impact on governance and performance☆ (2009)Endogeneity and the dynamics of internal corporate governance (2012)
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References

  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1989Handbook of Labor Economics3,153 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2007Boards: Does one size fit all☆3,088 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2008Executive compensation2,390 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2007

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The determinants of board structure☆
1,815 cited

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  • 2022Determinants of insurance companies' environmental, social, and governance awareness68 cited
  • 2011Corporate Governance and Issues From the Insurance Industry52 cited
  • 2013CEO compensation and firm performance51 cited
  • 2018CEO Overconfidence and Earnings Management: Evidence from Property-Liability Insurers' Loss Reserves33 cited
  • 2011Managerial Discretion and Corporate Governance in Publicly Traded Firms: Evidence From the Property–Liability Insurance Industry32 cited
  • 2018Corporate transparency and reserve management: Evidence from US property-liability insurance companies22 cited
  • 2020Accounting-Based Regulation: Evidence from Health Insurers and the Affordable Care Act22 cited
  • 2013Information Risk and the Cost of Capital22 cited
  • 2023Do Publicly Listed Insurance Firms in Saudi Arabia Have Strong Corporate Governance?20 cited