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The Explanatory Power of Earnings Levels vs. Earnings Changes in the Context of Executive Compensation
16 references·16 citing·46 second hopsampled
The Explanatory Power of Earnings Levels vs. Earnings Changes in the Context of Executive Compensation (1999)The Explanatory Power of Earnings Levels …Investment opportunities and the structure of executive compensation (1996)Investment opportunities and …Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies (1993)Additional evidence on the as…Accounting earnings and top executive compensation (1993)Accounting earnings and top e…The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…An Empirical Investigation of the Relative Performance Evaluation Hypothesis (1992)An Empirical Investigation of…Executive incentives and the horizon problem (1991)Executive incentives and the …Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…Performance Pay and Top-Management Incentives (1990)Performance Pay and Top-Manag…Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation (1989)Sensitivity, Precision, and L…An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)An analysis of intertemporal …How Big Is the Random Walk in GNP? (1988)How Big Is the Random Walk in…Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Earnings Innovations, Earning…An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)An Analysis of the use of Acc…Moral Hazard in Teams (1982)Moral Hazard in TeamsIncentive and Tax Effects of Executive Compensation Plans (1982)Incentive and Tax Effects of …The information content of security prices (1980)The information content of se…Management Earnings Forecasts as a Performance Target in Executive Compensation Contracts (2017)Management Earnings Forecasts…What do we know about executive compensation at small privately held firms? (2015)What do we know about executi…Other Comprehensive Income: A Review and Directions for Future Research (2015)Other Comprehensive Income: A…Analyst Earning Forecasts and Advertising and R&D Budgets: Role of Agency Theoretic Monitoring and Bonding Costs (2015)Analyst Earning Forecasts and…The Role of Defined Benefit Pension Plans in Executive Compensation (2014)The Role of Defined Benefit P…Controlling Shareholder‐Manager Collusion and Tunneling: Evidence from C hina (2014)Controlling Shareholder‐Manag…Strategic revelation of differences in segment earnings growth (2011)Strategic revelation of diffe…The impact of customer satisfaction on CEO bonuses (2010)The impact of customer satisf…Market value, book value and earnings: is bank efficiency a missing link? (2009)Market value, book value and …Governança corporativa: nível de evidenciação das informações e sua relação com a volatilidade das ações do Ibovespa (2006)Governança corporativa: nível…The Impact of Earnings Management on the Value-Relevance of Financial Statement Information (2004)The Impact of Earnings Manage…The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals (2004)The Impact of Earnings Manage…Executive Compensation and Earnings Persistence (2004)Executive Compensation and Ea…Testing for Income Smoothing Using the Backing Out Method: A Review of Specification Issues (2002)Testing for Income Smoothing …Geographic and Industrial Corporate Diversification: The Level and Structure of Executive Compensation (2002)Geographic and Industrial Cor…An Empirical Analysis of the Role of Risk Aversion in Executive Compensation Contracts (2001)An Empirical Analysis of the …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)CEO Characteristics and Firm R&D Spending (2002)The role of information and financial reporting in corporate governance and debt contracting (2010)Dividend Policy, Growth, and the Valuation of Shares (1961)An Empirical Evaluation of Accounting Income Numbers (1968)The relationship between return and market value of common stocks (1981)Price and return models (1995)The Value Relevance of Intangibles: The Case of Software Capitalization (1998)Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Distribution of the Estimators for Autoregressive Time Series with a Unit Root (1979)Likelihood Ratio Statistics for Autoregressive Time Series with a Unit Root (1981)Time to Build and Aggregate Fluctuations (1982)A Model of Growth Through Creative Destruction (1990)Conditional Heteroskedasticity in Asset Returns: A New Approach (1991)Risks for the Long Run: A Potential Resolution of Asset Pricing Puzzles (2000)The Scree Test For The Number Of Factors (1966)Determinants of corporate borrowing (1977)The sensitivity of CEO wealth to equity risk: an analysis of the magnitude and determinants (1999)The use of equity grants to manage optimal equity incentive levels (1999)The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Do Stock Prices Move Too Much to be Justified by Subsequent Changes in Dividends? (1980)Cross-sectional variation in the stock market response to accounting earnings announcements (1989)The Financial Information Content of Perceived Quality (1994)Investor Information Demand: Evidence from Google Searches Around Earnings Announcements (2011)Significance tests and goodness of fit in the analysis of covariance structures. (1980)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Corporate performance and managerial remuneration (1985)The Provision of Incentives in Firms (1999)Assessing empirical research in managerial accounting: a value-based management perspective (2001)Are Selling, General, and Administrative Costs “Sticky”? (2003)An Intertemporal Capital Asset Pricing Model (1973)Forecasting Profitability and Earnings (2000)Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing? (2003)Financial Intermediation and Delegated Monitoring (1984)General purpose technologies ‘Engines of growth’? 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References

  • 1990Performance Pay and Top-Management Incentives5,080 cited
  • 1982Moral Hazard in Teams4,992 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
  • 1991Executive incentives and the horizon problem1,554 cited
  • 1988How Big Is the Random Walk in GNP?1,270 cited
  • 1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies1,259 cited
  • 1987An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts1,047 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 1987Earnings Innovations, Earnings Persistence, and Stock Returns909 cited
  • 1989Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation877 cited
  • 1993Accounting earnings and top executive compensation763 cited
  • 1980The information content of security prices737 cited
  • 1996Investment opportunities and the structure of executive compensation430 cited
  • 1982Incentive and Tax Effects of Executive Compensation Plans

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371 cited
  • 1992An Empirical Investigation of the Relative Performance Evaluation Hypothesis305 cited
  • Cited by

    • 2014Controlling Shareholder‐Manager Collusion and Tunneling: Evidence from C hina75 cited
    • 2015Other Comprehensive Income: A Review and Directions for Future Research70 cited
    • 2015Analyst Earning Forecasts and Advertising and R&D Budgets: Role of Agency Theoretic Monitoring and Bonding Costs64 cited
    • 2002Geographic and Industrial Corporate Diversification: The Level and Structure of Executive Compensation59 cited
    • 2006Governança corporativa: nível de evidenciação das informações e sua relação com a volatilidade das ações do Ibovespa58 cited
    • 2009Market value, book value and earnings: is bank efficiency a missing link?49 cited
    • 2011Strategic revelation of differences in segment earnings growth40 cited
    • 2002Testing for Income Smoothing Using the Backing Out Method: A Review of Specification Issues40 cited
    • 2010The impact of customer satisfaction on CEO bonuses38 cited
    • 2004Executive Compensation and Earnings Persistence36 cited
    • 2004The Impact of Earnings Management on the Value-Relevance of Financial Statement Information34 cited
    • 2014The Role of Defined Benefit Pension Plans in Executive Compensation27 cited
    • 2015What do we know about executive compensation at small privately held firms?24 cited
    • 2001An Empirical Analysis of the Role of Risk Aversion in Executive Compensation Contracts24 cited
    • 2017Management Earnings Forecasts as a Performance Target in Executive Compensation Contracts23 cited
    • 2004The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals23 cited