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Accrual-based compensation, depreciation and investment decisions

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References

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1994Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations.914 cited
1990Short-term contracts and long-term agency relationships484 cited
1996Uncertainty Resolution and the Theory of Depreciation Measurement459 cited
2001Balancing Performance Measures379 cited
1997Intertemporal Cost Allocation and Managerial Investment Incentives: A Theory Explaining the Use of Economic Value Added as a Performance Measure314 cited
1993Accounting income, stock price, and managerial compensation267 cited
1997Investment Decisions and Managerial Performance Evaluation252 cited
2002Controlling Investment Decisions: Depreciation- and Capital Charges128 cited
2000Providing Managerial Incentives: Cash Flows versus Accrual Accounting121 cited
1975Classificatory Smoothing: Alternative Income Models106 cited

Cited by

1999Asset Valuation and Performance Measurement in a Dynamic Agency Setting86 cited
2003Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital83 cited
2010Disclosure, conservatism and the cost of equity capital: A review of the foundation literature72 cited

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2002Revenue Recognition in a Multiperiod Agency Setting69 cited

2006Management Accounting Theory and Practice in German-Speaking Countries52 cited

2002On the Use of Nonfinancial Performance Measures in Management Compensation51 cited

2008The Role of Management as a User of Accounting Information: Implications for Standard Setting48 cited

2020Cost Shielding in Executive Bonus Plans47 cited

2007Performance measurement for investment decisions under capital constraints46 cited

2000Good and Bad News for the Implementation of Shareholder-Value Concepts in Decentralized Organizations39 cited

2005Incentives for Efficient Inventory Management: The Role of Historical Cost37 cited

2003Leading Indicator Variables, Performance Measurement and Long-Term Versus Short-Term Contracts34 cited

2023The real effects of financial reporting: Evidence and suggestions for future research31 cited

2002On the Use of Nonfinancial Performance Measures in Management Compensation29 cited

2001Investitionssteuerung, Motivation und Periodenerfolgsrechnung bei ungleichen Zeitpräferenzen24 cited

2005Incentive Properties of Residual Income when There is an Option to Wait19 cited