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The Accuracy of Disclosures for Complex Estimates: Evidence from Reported Stock Option Fair Values
16 references·1 citing·48 second hop
The Accuracy of Disclosures for Complex Estimates: Evidence from Reported Stock Option Fair Values (2015)The Accuracy of Disclosures for Complex E…Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice (2014)Audits of Complex Estimates a…What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Audit Quality and Properties of Analyst Earnings Forecasts (2008)Audit Quality and Properties …Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The discovery and reporting o…Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments (2006)Does Recognition versus Discl…The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)The Disclosure of Material We…Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Auditor Independence, Non‐Aud…Stock options for undiversified executives (2002)Stock options for undiversifi…Managerial Power and Rent Extraction in the Design of Executive Compensation (2002)Managerial Power and Rent Ext…Understanding the determinants of managerial ownership and the link between ownership and performance (1999)Understanding the determinant…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…An Analysis of Auditor Litigation and Audit Service Quality. (1988)An Analysis of Auditor Litiga…Auditor size and audit quality (1981)Auditor size and audit qualityThe effectiveness of risk disclosure practices in the European insurance industry (2017)The effectiveness of risk dis…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Auditor independence, ‘low balling’, and disclosure regulation (1981)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Information quality and the valuation of new issues (1986)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Auditor Industry Specialization and Earnings Quality (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Governance and Equity Prices (2003)Long-Run Corporate Tax Avoidance (2008)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Accruals Quality and Internal Control over Financial Reporting (2007)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)The Pricing of Options and Corporate Liabilities (1973)Performance Pay and Top-Management Incentives (1990)CEO Overconfidence and Corporate Investment (2002)Women in the Boardroom and Their Impact on Governance and Performance (2008)CEO Overconfidence and Innovation (2011)Separation of Ownership and Control (1983)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)How do family ownership, control and management affect firm value? (2005)Boards: Does one size fit all☆ (2007)Are CEOs Rewarded for Luck? The Ones Without Principals Are (2001)The impact of performance-based compensation on misreporting (2005)Why do corporate managers misstate financial statements? The role of option compensation and other factors (2007)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1999Understanding the determinants of managerial ownership and the link between ownership and performance2,502 cited
  • 2002Managerial Power and Rent Extraction in the Design of Executive Compensation1,405 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2002Stock options for undiversified executives1,167 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
  • 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
  • 2008Audit Quality and Properties of Analyst Earnings Forecasts671 cited
  • 1988An Analysis of Auditor Litigation and Audit Service Quality.641 cited
  • 2014

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Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice
397 cited
  • 2006Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments377 cited
  • Cited by

    • 2017The effectiveness of risk disclosure practices in the European insurance industry24 cited