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Earnings Pressure and Long-Term Corporate Governance: Can Long-Term-Oriented Investors and Managers Reduce the Quarterly Earnings Obsession?
16 references·16 citing·32 second hopsampled
Earnings Pressure and Long-Term Corporate Governance: Can Long-Term-Oriented Investors and Managers Reduce the Quarterly Earnings Obsession? (2016)Earnings Pressure and Long-Term Corporate…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Executive compensation (2008)Executive compensationThe economic implications of corporate financial reporting (2005)The economic implications of …Pay without performance: the unfulfilled promise of executive compensation (2005)Pay without performance: the …CEO Overconfidence and Corporate Investment (2005)CEO Overconfidence and Corpor…CEO incentives and earnings management (2004)CEO incentives and earnings m…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…The Categorical Imperative: Securities Analysts and the Illegitimacy Discount (1999)The Categorical Imperative: S…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Do Investment-Cash Flow Sensi…Do Brokerage Analysts' Recommendations Have Investment Value? (1996)Do Brokerage Analysts' Recomm…Performance Pay and Top-Management Incentives (1990)Performance Pay and Top-Manag…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Temporal Orientation and Corporate Social Responsibility: Global Evidence (2022)Temporal Orientation and Corp…How Shareholders Impact Stakeholder Interests: A Review and Map for Future Research (2022)How Shareholders Impact Stake…Standing out from the crowd: Dedicated institutional investors and strategy uniqueness (2021)Standing out from the crowd: …CEO decision horizon and corporate R&D investments: an explanation based on managerial myopia and risk aversion (2021)CEO decision horizon and corp…Temporary Competitive Advantage: A State‐of‐the‐Art Literature Review and Research Directions (2020)Temporary Competitive Advanta…Understanding firms’ relative strategic emphases: An entrepreneurial orientation explanation (2019)Understanding firms’ relative…One Step Forward, Two Steps Back: How Negative External Evaluations Can Shorten Organizational Time Horizons (2019)One Step Forward, Two Steps B…Does the market reward digitalization efforts? Evidence from securities analysts’ investment recommendations (2019)Does the market reward digita…An attention-based view of short-termism: The effects of organizational structure (2019)An attention-based view of sh…The Allocation of Capital within Firms (2018)The Allocation of Capital wit…Innovation, Short-termism, and the Cost of Strong Corporate Governance (2018)Innovation, Short-termism, an…Industrial foundations as long‐term owners (2018)Industrial foundations as lon…How Competitive Action Mediates the Resource Slack–Performance Relationship: A Meta‐Analytic Approach (2018)How Competitive Action Mediat…CEO career horizon, corporate governance, and real options: The role of economic short‐termism (2018)CEO career horizon, corporate…Home Alone: The Effects of Lone‐Insider Boards on CEO Pay, Financial Misconduct, and Firm Performance (2017)Home Alone: The Effects of Lo…A Behavioral Understanding of Investment Horizon and Firm Performance (2016)A Behavioral Understanding of…The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Financial Accelerator in a Quantitative Business Cycle Framework (1998)Managing with Style: The Effect of Managers on Firm Policies (2003)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (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)Earnings Management During Import Relief Investigations (1991)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)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Who makes acquisitions? CEO overconfidence and the market's reaction☆ (2008)A review of tax research (2010)Depression Babies: Do Macroeconomic Experiences Affect Risk Taking?* (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Higher market valuation of companies with a small board of directors (1996)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1997Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?6,790 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1990Performance Pay and Top-Management Incentives5,080 cited
  • 2005CEO Overconfidence and Corporate Investment3,686 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2008Executive compensation2,390 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 1999The Categorical Imperative: Securities Analysts and the Illegitimacy Discount2,150 cited
  • 2005Pay without performance: the unfulfilled promise of executive compensation1,936 cited
  • 1996Do Brokerage Analysts' Recommendations Have Investment Value?

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1,916 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
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    • 2019Does the market reward digitalization efforts? Evidence from securities analysts’ investment recommendations76 cited
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