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Earnings Smoothing, Cash Flow Volatility, and CEO Cash Bonus
16 references·2 citing·39 second hopsampled
Earnings Smoothing, Cash Flow Volatility, and CEO Cash Bonus (2013)Earnings Smoothing, Cash Flow Volatility,…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Managerial incentives and risk-taking☆ (2005)Managerial incentives and ris…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility (2002)Estimating the Value of Emplo…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…Chapter 38 Executive compensation (1999)Chapter 38 Executive compensa…The pricing of discretionary accruals (1996)The pricing of discretionary …The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…The Determinants of Firms' Hedging Policies (1985)The Determinants of Firms' He…Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter? (2023)Tax avoidance and firm value:…Income smoothing and audit fees (2021)Income smoothing and audit fe…The Modern Corporation and Private Property (1933)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and Residual Claims (1983)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Pricing of Options and Corporate Liabilities (1973)Boards: Does one size fit all☆ (2007)Are Overconfident CEOs Better Innovators? (2012)Corporate Immunity to the COVID-19 Pandemic (2020)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Higher market valuation of companies with a small board of directors (1996)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)Corporate Governance and Equity Prices (2003)On the use of instrumental variables in accounting research (2009)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)On financial contracting (1979)Optimal capital structure under corporate and personal taxation (1980)The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis (2008)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)Earnings Management through Real Activities Manipulation (2003)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1985The Determinants of Firms' Hedging Policies3,270 cited
  • 2005Managerial incentives and risk-taking☆2,924 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 2002Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility1,697 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 1999Chapter 38 Executive compensation

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1,569 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 cited
  • Cited by

    • 2023Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?28 cited
    • 2021Income smoothing and audit fees23 cited