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Performance Measure Garbling Under Renegotiation in Multi-Period Agencies
16 references·16 citing·46 second hopsampled
Performance Measure Garbling Under Renegotiation in Multi-Period Agencies (1999)Performance Measure Garbling Under Renego…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Dynamic incentives and responsibility accounting (1999)Dynamic incentives and respon…Performance Measure Manipulation* (1998)Performance Measure Manipulat…On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports (1998)On the Frequency, Quality, an…Earnings Management and the Revelation Principle (1998)Earnings Management and the R…Smoothing income in anticipation of future earnings (1997)Smoothing income in anticipat…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Earnings management and firm valuation under asymmetric information (1995)Earnings management and firm …Arm's Length Relationships (1995)Arm's Length RelationshipsAnnual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …A Theory of Income and Dividend Smoothing Based on Incumbency Rents (1995)A Theory of Income and Divide…Earnings management preceding management buyout offers (1994)Earnings management preceding…An Analysis of the Principal-Agent Problem (1992)An Analysis of the Principal-…Moral Hazard and Renegotiation in Agency Contracts (1990)Moral Hazard and Renegotiatio…Earnings Management in an Overlapping Generations Model (1988)Earnings Management in an Ove…Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)Aggregation and Linearity in …Income smoothing and the cost of debt (2016)Income smoothing and the cost…The impact of governance reform on performance and transparency (2010)The impact of governance refo…Resolving Disputed Financial Reporting Issues: Effects of Auditor Negotiation Experience and Engagement Risk on Negotiation Process and Outcome (2009)Resolving Disputed Financial …The impact of auditor rotation on auditor–client negotiation (2008)The impact of auditor rotatio…Negotiation Research in Auditing (2008)Negotiation Research in Audit…Agency Theory and Management Accounting (2006)Agency Theory and Management …A contracting perspective on earnings quality (2005)A contracting perspective on …Using Job Rotation to Extract Employee Information (2004)Using Job Rotation to Extract…Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards* (2004)Equilibrium Earnings Manageme…Efficient Manipulation in a Repeated Setting (2004)Efficient Manipulation in a R…Transparency, Financial Accounting Information, and Corporate Governance. (Part 1: A Review of the Literature on Corporate Governance) (2003)Transparency, Financial Accou…Management Control Using Nonbinding Budgetary Announcements (2003)Management Control Using Nonb…Dynamic incentives and responsibility accounting: a comment (2003)Dynamic incentives and respon…Corporate Conflicts of Interest (2003)Corporate Conflicts of Intere…The Effect of Earnings Forecasts on Earnings Management (2002)The Effect of Earnings Foreca…Accounting Policies in Agencies with Moral Hazard and Renegotiation (2002)Accounting Policies in Agenci…Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Moral Hazard and Observability (1979)Regulating a Monopolist with Unknown Costs (1982)Strategic Ignorance as a Self-Disciplining Device (2000)Proximity and Investment: Evidence from Plant-Level Data (2011)Labor Laws and Innovation (2013)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)Earnings Management During Import Relief Investigations (1991)Reporting Bias (2000)Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees* (2003)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Theory of Value (1959)An Explanation for Accounting Income Smoothing (1988)Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations. (1994)A review of the empirical disclosure literature: discussion (2001)Contracting theory and accounting (2001)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)Research design issues in earnings management studies (2000)Financial accounting information, organizational complexity and corporate governance systems (2003)Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility (2008)Detecting Earnings Management (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)Good News and Bad News: Representation Theorems and Applications (1981)Agency costs and innovation (1989)Risk Taking by Mutual Funds as a Response to Incentives (1997)The Theory of Incentives: The Principal-Agent Model (2001)Outside directors and CEO turnover (1988)Auditor changes and discretionary accruals (1998)Institutional monitoring and opportunistic earnings management (2002)The Economic Theory of Agency: The Principal's Problem. (1973)Incomplete Contracts and Renegotiation (1988)Managerial Incentive Problems: A Dynamic Perspective (1999)Loan loss provisioning and economic slowdowns: too much, too late? (2003)The Politician and the Judge: Accountability in Government (2004)Credit Cycles, Credit Risk, and Prudential Regulation (2005)
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References

  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1987Aggregation and Linearity in the Provision of Intertemporal Incentives2,870 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1992An Analysis of the Principal-Agent Problem1,913 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1997Smoothing income in anticipation of future earnings913 cited
  • 1995A Theory of Income and Dividend Smoothing Based on Incumbency Rents763 cited
  • 1988Earnings Management in an Overlapping Generations Model730 cited
  • 1994Earnings management preceding management buyout offers502 cited
  • 1995Arm's Length Relationships441 cited
  • 1990Moral Hazard and Renegotiation in Agency Contracts410 cited
  • 1998Performance Measure Manipulation*337 cited
  • 1998Earnings Management and the Revelation Principle308 cited
  • 1995Earnings management and firm valuation under asymmetric information278 cited
  • 1998On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports259 cited
  • 1999

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Dynamic incentives and responsibility accounting
151 cited

Cited by

  • 2002The Effect of Earnings Forecasts on Earnings Management156 cited
  • 2003Corporate Conflicts of Interest155 cited
  • 2010The impact of governance reform on performance and transparency154 cited
  • 2006Agency Theory and Management Accounting126 cited
  • 2005A contracting perspective on earnings quality120 cited
  • 2008The impact of auditor rotation on auditor–client negotiation104 cited
  • 2004Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards*104 cited
  • 2008Negotiation Research in Auditing104 cited
  • 2016Income smoothing and the cost of debt89 cited
  • 2009Resolving Disputed Financial Reporting Issues: Effects of Auditor Negotiation Experience and Engagement Risk on Negotiation Process and Outcome82 cited
  • 2003Management Control Using Nonbinding Budgetary Announcements76 cited
  • 2002Accounting Policies in Agencies with Moral Hazard and Renegotiation69 cited
  • 2004Efficient Manipulation in a Repeated Setting61 cited
  • 2003Dynamic incentives and responsibility accounting: a comment59 cited
  • 2004Using Job Rotation to Extract Employee Information56 cited
  • 2003Transparency, Financial Accounting Information, and Corporate Governance. (Part 1: A Review of the Literature on Corporate Governance)52 cited