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Accounting Discretion and Managerial Conservatism: An Intertemporal Analysis*
16 references·3 citing·41 second hop
Accounting Discretion and Managerial Conservatism: An Intertemporal Analysis* (2006)Accounting Discretion and Managerial Cons…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The Trouble with Stock Options (2003)The Trouble with Stock OptionsThe Theory of Incentives (2002)The Theory of IncentivesEmpirical research on accounting choice (2001)Empirical research on account…Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports (2001)Conservatism, Optimal Disclos…Market Rewards Associated with Patterns of Increasing Earnings (1999)Market Rewards Associated wit…Theory of Accounting and Control (1996)Theory of Accounting and Cont…Arm's Length Relationships (1995)Arm's Length RelationshipsEconomics, Organization and Management. (1993)Economics, Organization and M…Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design (1991)Multitask Principal–Agent Ana…Conservatism and Auditor-Client Negotiations (1991)Conservatism and Auditor-Clie…Short-term contracts and long-term agency relationships (1990)Short-term contracts and long…An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)An Analysis of the use of Acc…Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)Aggregation and Linearity in …The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…Accounting Conservatism and Incentives: Intertemporal Considerations (2018)Accounting Conservatism and I…Optimal Precision of Accounting Information in Debt Financing (2010)Optimal Precision of Accounti…Accounting Conservatism, Aggregation, and Information Quality (2007)Accounting Conservatism, Aggr…Significance tests and goodness of fit in the analysis of covariance structures. (1980)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Corporate performance and managerial remuneration (1985)The Provision of Incentives in Firms (1999)Assessing empirical research in managerial accounting: a value-based management perspective (2001)Are Selling, General, and Administrative Costs “Sticky”? (2003)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)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Moral Hazard and Observability (1979)Good News and Bad News: Representation Theorems and Applications (1981)Agency costs and innovation (1989)Risk Taking by Mutual Funds as a Response to Incentives (1997)The Theory of Incentives: The Principal-Agent Model (2001)The Nature of the Firm (1937)The choice of organizational form The case of franchising (1987)The Economic Institutions of Capitalism (1987)Fairness and Retaliation: The Economics of Reciprocity (2000)The New Institutional Economics: Taking Stock, Looking Ahead (2000)Intrinsic and Extrinsic Motivation (2003)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)The cost of capital, corporation finance and the theory of investment (2008)An Integrative Model Of Organizational Trust (1995)Political Science and the Three New Institutionalisms (1996)Upper Echelons Theory: An Update (2007)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)The crisis of fair-value accounting: Making sense of the recent debate (2009)The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis (2009)Inferring the Cost of Capital Using the Ohlson–Juettner Model (2003)The Characteristics that Provide Independent Information about Average U.S. Monthly Stock Returns (2017)Taming the Factor Zoo: A Test of New Factors (2020)Auctions for conservation contracts: an empirical examination of Victoria's BushTender trial (2003)Detrimental effects of sanctions on human altruism (2003)The company of strangers: a natural history of economic life (2004)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1991Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design6,042 cited
  • 1993Economics, Organization and Management.4,644 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1987Aggregation and Linearity in the Provision of Intertemporal Incentives2,870 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2002The Theory of Incentives2,116 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 1987An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts1,047 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 1999Market Rewards Associated with Patterns of Increasing Earnings909 cited
  • 2003The Trouble with Stock Options794 cited
  • 1990Short-term contracts and long-term agency relationships484 cited
  • 1991Conservatism and Auditor-Client Negotiations465 cited
  • 1995Arm's Length Relationships441 cited
  • 1996Theory of Accounting and Control431 cited
  • 2001Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports

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340 cited

Cited by

  • 2010Optimal Precision of Accounting Information in Debt Financing36 cited
  • 2018Accounting Conservatism and Incentives: Intertemporal Considerations27 cited
  • 2007Accounting Conservatism, Aggregation, and Information Quality25 cited