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CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation
16 references·16 citing·39 second hopsampled
CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation (2010)CEO Compensation and Fair Value Accountin…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Executive compensation (2008)Executive compensationWhy do corporate managers misstate financial statements? The role of option compensation and other factors (2007)Why do corporate managers mis…Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Corporate Governance, Account…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Conservatism in Accounting Pa…Chapter 38 Executive compensation (1999)Chapter 38 Executive compensa…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…Do corporations award CEO stock options effectively? (1995)Do corporations award CEO sto…Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Do Managerial Objectives Drive Bad Acquisitions? (1990)Do Managerial Objectives Driv…Handbook of Labor Economics (1989)Handbook of Labor EconomicsCorporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research (2021)Empirical Goodwill Research: …The effect of fair value accounting on the performance evaluation role of earnings (2020)The effect of fair value acco…Intangible assets and capital structure (2020)Intangible assets and capital…How Vertical Integration Affects Firm Innovation: Quasi-Experimental Evidence (2020)How Vertical Integration Affe…An Integrative Review of the Emerging Behavioral Acquisition Literature: Charting the Next Decade of Research (2020)An Integrative Review of the …Intangible Intensity and Stock Price Crash Risk (2019)Intangible Intensity and Stoc…How should we estimate value-relevance models? Insights from European data (2017)How should we estimate value-…EBITDA and Managers' Investment and Leverage Choices (2017)EBITDA and Managers' Investme…Target Firm-Specific Information and Acquisition Efficiency (2016)Target Firm-Specific Informat…Mergers and acquisitions by Chinese firms: A review and comparison with other mergers and acquisitions research in the leading journals (2016)Mergers and acquisitions by C…How do CEO incentives affect corporate tax planning and financial reporting of income taxes? (2016)How do CEO incentives affect …Market Reaction to Goodwill Impairments (2015)Market Reaction to Goodwill I…Accounting for business combinations: Do purchase price allocations matter? (2015)Accounting for business combi…Accounting Discretion and Purchase Price Allocation After Acquisitions (2015)Accounting Discretion and Pur…Goodwill Impairment Losses and CEO Compensation (2014)Goodwill Impairment Losses an…Fair value accounting for non-current assets and audit fees: Evidence from Australian companies (2014)Fair value accounting for non…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Determinants of corporate borrowing (1977)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Contracting theory and accounting (2001)The Cross-Section of Expected Stock Returns (1992)Dynamic capabilities and strategic management (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate social responsibility and access to finance (2013)Risk Reduction as a Managerial Motive for Conglomerate Mergers (1981)The Hubris Hypothesis of Corporate Takeovers (1986)A Survey of Corporate Governance (1997)Enjoying the Quiet Life? Corporate Governance and Managerial Preferences (2003)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Earnings management and investor protection: an international comparison (2003)The financial reporting environment: Review of the recent literature (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)A review of archival auditing research (2014)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Capital Structure Puzzle (1984)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Immigrant Inflows, Native Outflows, and the Local Labor Market Impacts of Higher Immigration (2001)Experimental Analysis of Neighborhood Effects (2007)Robots and Jobs: Evidence from US Labor Markets (2019)The External Control of Organizations. (1978)Income Inequality in the United States, 1913-1998 (2003)Political turnover and economic performance: the incentive role of personnel control in China (2004)
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References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1989Handbook of Labor Economics3,153 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2008Executive compensation2,390 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 1990Do Managerial Objectives Drive Bad Acquisitions?1,912 cited
  • 1999Chapter 38 Executive compensation1,569 cited
  • 2007Corporate Governance, Accounting Outcomes, and Organizational Performance1,536 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1995Do corporations award CEO stock options effectively?1,128 cited
  • 2007Why do corporate managers misstate financial statements? The role of option compensation and other factors1,005 cited

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

  • 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
  • Cited by

    • 2020Intangible assets and capital structure147 cited
    • 2019Intangible Intensity and Stock Price Crash Risk114 cited
    • 2016Mergers and acquisitions by Chinese firms: A review and comparison with other mergers and acquisitions research in the leading journals113 cited
    • 2016Target Firm-Specific Information and Acquisition Efficiency105 cited
    • 2016How do CEO incentives affect corporate tax planning and financial reporting of income taxes?90 cited
    • 2015Market Reaction to Goodwill Impairments89 cited
    • 2014Goodwill Impairment Losses and CEO Compensation81 cited
    • 2017How should we estimate value-relevance models? Insights from European data81 cited
    • 2020An Integrative Review of the Emerging Behavioral Acquisition Literature: Charting the Next Decade of Research79 cited
    • 2017EBITDA and Managers' Investment and Leverage Choices69 cited
    • 2015Accounting for business combinations: Do purchase price allocations matter?56 cited
    • 2014Fair value accounting for non-current assets and audit fees: Evidence from Australian companies53 cited
    • 2020The effect of fair value accounting on the performance evaluation role of earnings53 cited
    • 2021Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research52 cited
    • 2015Accounting Discretion and Purchase Price Allocation After Acquisitions52 cited
    • 2020How Vertical Integration Affects Firm Innovation: Quasi-Experimental Evidence52 cited