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Stock-Based Compensation and Earnings Management Behaviors
16 references·4 citing·32 second hop
Stock-Based Compensation and Earnings Management Behaviors (2015)Stock-Based Compensation and Earnings Man…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …CEO incentives and earnings management (2004)CEO incentives and earnings m…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Executive compensation structure, ownership, and firm performance (1995)Executive compensation struct…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior (1989)Efficient Capital Markets, In…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Corporate performance and managerial remuneration (1985)Corporate performance and man…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Does the business strategy matter? The mandatory regulation of corporate social responsibility and earnings quality relationship (2025)Does the business strategy ma…The Interplay of Leverage, Financing Constraints and Real Earnings Management: A Panel Data Approach (2022)The Interplay of Leverage, Fi…Betting against real earnings management (2022)Betting against real earnings…Corporate risk-taking after adoption of compensation clawback provisions (2019)Corporate risk-taking after a…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Job Market Signaling (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Dividend Policy under Asymmetric Information (1985)A Survey of Corporate Governance (1997)Corporate Governance and Equity Prices (2003)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)Capital markets research in accounting (2001)Contracting theory and accounting (2001)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)An Integrative Model Of Organizational Trust (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Specification Tests in Econometrics (1978)The financial reporting environment: Review of the recent literature (2010)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)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)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior2,585 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 1995Executive compensation structure, ownership, and firm performance2,088 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 1985Corporate performance and managerial remuneration

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1,756 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • Cited by

    • 2022The Interplay of Leverage, Financing Constraints and Real Earnings Management: A Panel Data Approach18 cited
    • 2019Corporate risk-taking after adoption of compensation clawback provisions16 cited
    • 2022Betting against real earnings management11 cited
    • 2025Does the business strategy matter? The mandatory regulation of corporate social responsibility and earnings quality relationship10 cited