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The Association between Executive Pay Structure and the Transparency of Restatement Disclosures
16 references·0 citing·35 second hop
The Association between Executive Pay Structure and the Transparency of Restatement Disclosures (2016)The Association between Executive Pay Str…Why do CFOs Become Involved in Material Accounting Manipulations? (2010)Why do CFOs Become Involved i…CFOs and CEOs: Who have the most influence on earnings management? (2010)CFOs and CEOs: Who have the m…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Why do corporate managers misstate financial statements? The role of option compensation and other factors (2007)Why do corporate managers mis…Incentives to Cheat: The Influence of Executive Compensation and Firm Performance on Financial Misrepresentation (2007)Incentives to Cheat: The Infl…The impact of performance-based compensation on misreporting (2005)The impact of performance-bas…Equity Incentives and Earnings Management (2005)Equity Incentives and Earning…The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements* (2004)The Circumstances and Legal C…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility (2002)Estimating the Value of Emplo…CEO stock option awards and the timing of corporate voluntary disclosures (2000)CEO stock option awards and t…Good Timing: CEO Stock Option Awards and Company News Announcements (1997)Good Timing: CEO Stock Option…Permanent and Temporary Components of Stock Prices (1988)Permanent and Temporary Compo…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Modern Corporation and Private Property (1933)The Modern Corporation and Pr…Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Performance Pay and Top-Management Incentives (1990)Credibility of Management Forecasts (2005)Founding Family Ownership and Earnings Quality (2006)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The relationship between return and market value of common stocks (1981)Does the Stock Market Overreact? (1985)Noise Trader Risk in Financial Markets (1990)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Investor Psychology and Security Market Under‐ and Overreactions (1998)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)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Corporate Governance and Accounting Scandals (2005)The Cost to Firms of Cooking the Books (2008)Earnings Management During Import Relief Investigations (1991)The role of information and financial reporting in corporate governance and debt contracting (2010)Who Blows the Whistle on Corporate Fraud? (2010)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Agency Costs of Overvalued Equity (2005)Separation of Ownership and Control (1983)Law and Finance (1998)Proximity and Investment: Evidence from Plant-Level Data (2011)Women on board: Does boardroom gender diversity affect firm risk? (2015)Pilot CEOs and corporate innovation (2016)CFOs versus CEOs: Equity incentives and crashes (2011)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1933The Modern Corporation and Private Property7,361 cited
  • 1988Permanent and Temporary Components of Stock Prices3,036 cited
  • 2002Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility1,697 cited
  • 2005Equity Incentives and Earnings Management1,449 cited
  • 2005The impact of performance-based compensation on misreporting1,342 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2000CEO stock option awards and the timing of corporate voluntary disclosures1,053 cited
  • 2007Why do corporate managers misstate financial statements? The role of option compensation and other factors1,005 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 1997Good Timing: CEO Stock Option Awards and Company News Announcements974 cited
  • 2007Incentives to Cheat: The Influence of Executive Compensation and Firm Performance on Financial Misrepresentation770 cited
  • 2010CFOs and CEOs: Who have the most influence on earnings management?725 cited

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  • 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
  • 2010Why do CFOs Become Involved in Material Accounting Manipulations?646 cited
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