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Executive Stock Options, Missed Earnings Targets, and Earnings Management
16 references·16 citing·32 second hopsampled
Executive Stock Options, Missed Earnings Targets, and Earnings Management (2008)Executive Stock Options, Missed Earnings …Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The economic implications of corporate financial reporting (2005)The economic implications of …Accrual reliability, earnings persistence and stock prices (2005)Accrual reliability, earnings…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …CEO incentives and earnings management (2004)CEO incentives and earnings m…Empirical research on accounting choice (2001)Empirical research on account…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The pricing of discretionary accruals (1996)The pricing of discretionary …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Corporate performance and managerial remuneration (1985)Corporate performance and man…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Uncertainty about managers’ reporting objectives and investors’ response to earnings reports: Evidence from the 2006 executive compensation disclosures (2018)Uncertainty about managers’ r…Financial Statement Complexity and Meeting Analysts’ Expectations (2015)Financial Statement Complexit…CEO Inside Debt and Earnings Management (2015)CEO Inside Debt and Earnings …Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey (2014)Theoretical perspectives on c…Passing Probation: Earnings Management by Interim CEOs and Its Effect on Their Promotion Prospects (2014)Passing Probation: Earnings M…Evidence that the zero-earnings discontinuity has disappeared (2014)Evidence that the zero-earnin…CEO Overconfidence and Earnings Management During Shifting Regulatory Regimes (2014)CEO Overconfidence and Earnin…Corporate Governance And Earnings Management: A Survey Of Literature (2013)Corporate Governance And Earn…You get what you Pay for: The Effect of Top Executives’ Compensation on Advertising and R&D Spending Decisions and Stock Market Return (2012)You get what you Pay for: The…Labor Unions and Management’s Incentive to Signal a Negative Outlook* (2012)Labor Unions and Management’s…Does overlapping membership on audit and compensation committees improve a firm's financial reporting quality? (2012)Does overlapping membership o…Insider Trading and Option Grant Timing in Response to Fire Sales (and Purchases) of Stocks by Mutual Funds (2011)Insider Trading and Option Gr…Earnings Smoothing, Executive Compensation, and Corporate Governance: Evidence From the Property–Liability Insurance Industry (2011)Earnings Smoothing, Executive…CEO Centrality and Meeting or Beating Analysts’ Earnings Forecasts (2011)CEO Centrality and Meeting or…Investor perceptions of an auditor’s adverse internal control opinion (2009)Investor perceptions of an au…Employment Horizon and the Choice of Performance Measures: Empirical Evidence from Annual Bonus Plans of Loss-Making Entities (2009)Employment Horizon and the Ch…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Positive Accounting Theory (1985)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Performance matched discretionary accrual measures (2005)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Separation of Ownership and Control (1983)Dynamic capabilities and strategic management (1997)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)Law and Finance (1998)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Accounting earnings and cash flows as measures of firm performance (1994)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 1985Corporate performance and managerial remuneration1,756 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 2005Accrual reliability, earnings persistence and stock prices

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1,495 cited

Cited by

  • 2013Corporate Governance And Earnings Management: A Survey Of Literature184 cited
  • 2014CEO Overconfidence and Earnings Management During Shifting Regulatory Regimes166 cited
  • 2012Labor Unions and Management’s Incentive to Signal a Negative Outlook*156 cited
  • 2018Uncertainty about managers’ reporting objectives and investors’ response to earnings reports: Evidence from the 2006 executive compensation disclosures131 cited
  • 2014Passing Probation: Earnings Management by Interim CEOs and Its Effect on Their Promotion Prospects115 cited
  • 2012You get what you Pay for: The Effect of Top Executives’ Compensation on Advertising and R&D Spending Decisions and Stock Market Return111 cited
  • 2014Evidence that the zero-earnings discontinuity has disappeared99 cited
  • 2009Employment Horizon and the Choice of Performance Measures: Empirical Evidence from Annual Bonus Plans of Loss-Making Entities77 cited
  • 2015Financial Statement Complexity and Meeting Analysts’ Expectations75 cited
  • 2012Does overlapping membership on audit and compensation committees improve a firm's financial reporting quality?71 cited
  • 2011CEO Centrality and Meeting or Beating Analysts’ Earnings Forecasts69 cited
  • 2015CEO Inside Debt and Earnings Management68 cited
  • 2014Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey67 cited
  • 2009Investor perceptions of an auditor’s adverse internal control opinion65 cited
  • 2011Earnings Smoothing, Executive Compensation, and Corporate Governance: Evidence From the Property–Liability Insurance Industry65 cited
  • 2011Insider Trading and Option Grant Timing in Response to Fire Sales (and Purchases) of Stocks by Mutual Funds62 cited