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Equity Incentives and Earnings Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1973The Pricing of Options and Corporate Liabilities29,064 cited
1991Earnings Management During Import Relief Investigations8,369 cited
1988Management ownership and market valuation6,910 cited
1985Positive Accounting Theory5,837 cited
1990Performance Pay and Top-Management Incentives5,080 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
1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior2,585 cited
2008Executive compensation2,390 cited
2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
2001Empirical research on accounting choice1,764 cited
2002The rewards to meeting or beating earnings expectations1,706 cited
2002Management's Incentives to Avoid Negative Earnings Surprises

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1,615 cited

Cited by

2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
2011CFOs versus CEOs: Equity incentives and crashes1,219 cited
2006Founding Family Ownership and Earnings Quality1,125 cited
2007Why do corporate managers misstate financial statements? The role of option compensation and other factors1,005 cited
2009Chief Executive Officer Equity Incentives and Accounting Irregularities876 cited
2007Corporate governance and pay-for-performance: The impact of earnings management☆778 cited
2011Do the SEC's enforcement preferences affect corporate misconduct?742 cited
2014CEO tenure and earnings management738 cited
2010CFOs and CEOs: Who have the most influence on earnings management?725 cited
2008Managerial Ownership and Accounting Conservatism702 cited
2007Earnings Momentum and Earnings Management652 cited
2010Why do CFOs Become Involved in Material Accounting Manipulations?646 cited
2010Corporate governance, accounting and finance: A review615 cited
2006Is There a Link between Executive Equity Incentives and Accounting Fraud?586 cited
2009Corporate governance and earnings management at large U.S. bank holding companies582 cited
2010The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union560 cited