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“Cost of Capital” in Residual Income for Performance Evaluation
16 references·16 citing·42 second hopsampled
“Cost of Capital” in Residual Income for Performance Evaluation (2002)“Cost of Capital” in Residual Income for …Management control systems (2017)Management control systemsContemporary Accounting Research (2014)Contemporary Accounting Resea…Contracting theory and accounting (2001)Contracting theory and accoun…Balancing Performance Measures (2001)Balancing Performance MeasuresThe Theory of Moral Hazard and Unobservable Behaviour: Part I (1999)The Theory of Moral Hazard an…Uncertainty Resolution and the Theory of Depreciation Measurement (1996)Uncertainty Resolution and th…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Accounting income, stock price, and managerial compensation (1993)Accounting income, stock pric…Signalling by direct disclosure under asymmetric information (1986)Signalling by direct disclosu…Capital Rationing and Organizational Slack in Capital Budgeting (1985)Capital Rationing and Organiz…Advanced Management Accounting (1983)Advanced Management AccountingInformational Asymmetries, Financial Structure, and Financial Intermediation (1977)Informational Asymmetries, Fi…INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)INFORMATIONAL ASYMMETRIES, FI…A MEAN‐VARIANCE SYNTHESIS OF CORPORATE FINANCIAL THEORY (1973)A MEAN‐VARIANCE SYNTHESIS OF …The Theory of Syndicates (1968)The Theory of SyndicatesConditional conservatism and the limits to earnings management (2020)Conditional conservatism and …CEO characteristics and earnings management: empirical evidence from France (2020)CEO characteristics and earni…The influence of CEO and CFO power on accruals and real earnings management (2018)The influence of CEO and CFO …Political Connections and Related Party Transactions: Evidence from Indonesia (2017)Political Connections and Rel…Managerial ability and real earnings management (2017)Managerial ability and real e…Corporate Social Responsibility and Earnings Quality: International Evidence (2015)Corporate Social Responsibili…Earnings Management Constraints and Classification Shifting (2014)Earnings Management Constrain…Earnings Smoothing Activities of Firms to Manage Credit Ratings* (2012)Earnings Smoothing Activities…Endogenous overconfidence in managerial forecasts (2011)Endogenous overconfidence in …Creditor Control Rights, State of Nature Verification, and Financial Reporting Conservatism (2011)Creditor Control Rights, Stat…Overvaluation and earnings management (2009)Overvaluation and earnings ma…Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform? 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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1977INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION4,056 cited
  • 1977Informational Asymmetries, Financial Structure, and Financial Intermediation3,772 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1968The Theory of Syndicates1,178 cited
  • 2001Contracting theory and accounting1,053 cited
  • 1983Advanced Management Accounting916 cited
  • 1999The Theory of Moral Hazard and Unobservable Behaviour: Part I610 cited
  • 1973A MEAN‐VARIANCE SYNTHESIS OF CORPORATE FINANCIAL THEORY538 cited
  • 1996Uncertainty Resolution and the Theory of Depreciation Measurement459 cited
  • 1985Capital Rationing and Organizational Slack in Capital Budgeting450 cited
  • 2014Contemporary Accounting Research410 cited
  • 2001Balancing Performance Measures379 cited
  • 1986Signalling by direct disclosure under asymmetric information298 cited
  • 1993Accounting income, stock price, and managerial compensation267 cited
  • 2017Management control systems

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262 cited

Cited by

  • 2015Corporate Social Responsibility and Earnings Quality: International Evidence241 cited
  • 2006Auditor Reputation, Auditor Independence, and the Stock‐Market Impact of Andersen's Indictment on Its Client Firms*236 cited
  • 2011Endogenous overconfidence in managerial forecasts226 cited
  • 2005To blame or not to blame: Analysts’ reactions to external explanations for poor financial performance200 cited
  • 2006Performance, Growth and Earnings Management192 cited
  • 2007To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?188 cited
  • 2012Earnings Smoothing Activities of Firms to Manage Credit Ratings*184 cited
  • 2008Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?179 cited
  • 2017Managerial ability and real earnings management175 cited
  • 2020CEO characteristics and earnings management: empirical evidence from France174 cited
  • 2014Earnings Management Constraints and Classification Shifting166 cited
  • 2018The influence of CEO and CFO power on accruals and real earnings management159 cited
  • 2020Conditional conservatism and the limits to earnings management157 cited
  • 2017Political Connections and Related Party Transactions: Evidence from Indonesia156 cited
  • 2009Overvaluation and earnings management153 cited
  • 2011Creditor Control Rights, State of Nature Verification, and Financial Reporting Conservatism151 cited