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Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions
7 references·16 citing·47 second hop
Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions (2006)Earnings Manipulation, Pension Assumption…Investment and Financing Constraints: Evidence from the Funding of Corporate Pension Plans (2006)Investment and Financing Cons…Financing decisions: who issues stock? (2004)Financing decisions: who issu…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Good Timing: CEO Stock Option Awards and Company News Announcements (1997)Good Timing: CEO Stock Option…Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior (1989)Efficient Capital Markets, In…Takeover Threats and Managerial Myopia (1988)Takeover Threats and Manageri…Taxation and Corporate Pension Policy (1981)Taxation and Corporate Pensio…Why Does Aggregate Earnings Growth Reflect Information about Future Inflation? (2017)Why Does Aggregate Earnings G…Pension Fund Asset Allocation and Liability Discount Rates (2017)Pension Fund Asset Allocation…Managerial Myopia and the Mortgage Meltdown (2016)Managerial Myopia and the Mor…Managerial risk taking incentives and corporate pension policy (2013)Managerial risk taking incent…Managerial Risk-Taking Incentives and Corporate Pension Policy (2012)Managerial Risk-Taking Incent…Economic Consequences of Mandated Accounting Disclosures: Evidence from Pension Accounting Standards (2012)Economic Consequences of Mand…Behavioral Corporate Finance: An Updated Survey (2011)Behavioral Corporate Finance:…Accounting complexity, misreporting, and the consequences of misreporting (2011)Accounting complexity, misrep…Pension plan accounting estimates and the freezing of defined benefit pension plans (2010)Pension plan accounting estim…Underinvestment vs. overinvestment: Evidence from price reactions to pension contributions☆ (2009)Underinvestment vs. overinves…How Do Pensions Affect Corporate Capital Structure Decisions? (2009)How Do Pensions Affect Corpor…Capital Market-Driven Corporate Finance (2009)Capital Market-Driven Corpora…Attracting Flows by Attracting Big Clients (2009)Attracting Flows by Attractin…Insider Trading Before Accounting Scandals (2008)Insider Trading Before Accoun…CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts (2008)CEO and CFO Career Penalties …Do firms manage earnings to meet dividend thresholds? (2007)Do firms manage earnings to m…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)The economic implications of corporate financial reporting (2005)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)What Do We Know about Capital Structure? 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Implications for Capital Structure and Debt Pricing (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Common risk factors in the returns on stocks and bonds (1993)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Labor supply flexibility and portfolio choice in a life cycle model (1992)Presidential Address: The Cost of Active Investing (2008)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)The influence of political bias in state pension funds (2015)Political Representation and Governance: Evidence from the Investment Decisions of Public Pension Funds (2017)Low Interest Rates and Risk-Taking: Evidence from Individual Investment Decisions (2018)Corporate pension funding policy (1976)Optimal Asset Location and Allocation with Taxable and Tax‐Deferred Investing (2004)Risk Shifting versus Risk Management: Investment Policy in Corporate Pension Plans (2008)Strategic asset allocation with liabilities: Beyond stocks and bonds (2008)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Econometric Analysis of Cross Section and Panel Data (2001)Is cash negative debt? A hedging perspective on corporate financial policies (2007)Military CEOs (2014)Financing Innovation: Evidence from R&D Grants (2017)The Capital Structure Puzzle (1984)Dissecting Anomalies (2007)Financing Innovation and Growth: Cash Flow, External Equity, and the 1990s R&D Boom (2009)Testing Theories of Capital Structure and Estimating the Speed of Adjustment (2009)Agency Problems and the Theory of the Firm (1980)Performance Pay and Top-Management Incentives (1990)Executive Compensation (1999)Why do corporate managers misstate financial statements? The role of option compensation and other factors (2007)The CEO pay slice (2011)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Do Hedge Funds Manage Their Reported Returns? 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this work references cited by second hop

References

  • 1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior2,585 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 1988Takeover Threats and Managerial Myopia1,670 cited
  • 1997Good Timing: CEO Stock Option Awards and Company News Announcements974 cited
  • 2004Financing decisions: who issues stock?922 cited
  • 2006Investment and Financing Constraints: Evidence from the Funding of Corporate Pension Plans829 cited
  • 1981Taxation and Corporate Pension Policy342 cited

Cited by

  • 2017Pension Fund Asset Allocation and Liability Discount Rates233 cited
  • 2007Do firms manage earnings to meet dividend thresholds?230 cited
  • 2009How Do Pensions Affect Corporate Capital Structure Decisions?222 cited
  • 2008Insider Trading Before Accounting Scandals214 cited
  • 2011Behavioral Corporate Finance: An Updated Survey187 cited
  • 2013Managerial risk taking incentives and corporate pension policy172 cited
  • 2009Capital Market-Driven Corporate Finance148 cited
  • 2011Accounting complexity, misreporting, and the consequences of misreporting

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

129 cited
  • 2010Pension plan accounting estimates and the freezing of defined benefit pension plans122 cited
  • 2009Attracting Flows by Attracting Big Clients115 cited
  • 2009Underinvestment vs. overinvestment: Evidence from price reactions to pension contributions☆113 cited
  • 2012Managerial Risk-Taking Incentives and Corporate Pension Policy103 cited
  • 2017Why Does Aggregate Earnings Growth Reflect Information about Future Inflation?99 cited
  • 2008CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts98 cited
  • 2012Economic Consequences of Mandated Accounting Disclosures: Evidence from Pension Accounting Standards95 cited
  • 2016Managerial Myopia and the Mortgage Meltdown86 cited