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Properties of accounting performance measures used in compensation contracts
16 references·0 citing·48 second hop
Properties of accounting performance measures used in compensation contracts (2023)Properties of accounting performance meas…Executive Compensation: Where We Are, and How We Got There (2013)Executive Compensation: Where…The role of information and financial reporting in corporate governance and debt contracting (2010)The role of information and f…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Implications for GAAP from an analysis of positive research in accounting (2010)Implications for GAAP from an…The Predictive Value of Expenses Excluded from Pro Forma Earnings (2003)The Predictive Value of Expen…Differential Market Reactions to Revenue and Expense Surprises (2003)Differential Market Reactions…Managerial Power and Rent Extraction in the Design of Executive Compensation (2002)Managerial Power and Rent Ext…Executive Compensation (1999)Executive CompensationAnnual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Additional evidence on bonus plans and income management (1995)Additional evidence on bonus …Executive incentives and the horizon problem (1991)Executive incentives and the …Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation (1989)Sensitivity, Precision, and L…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Incentive and Tax Effects of Executive Compensation Plans (1982)Incentive and Tax Effects of …Risk Sharing and Incentives in the Principal and Agent Relationship (1979)Risk Sharing and Incentives i…Moral Hazard and Observability (1979)Moral Hazard and ObservabilityThe Theory of Syndicates (1968)Essays in the Theory of Risk-Bearing. (1972)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Good News and Bad News: Representation Theorems and Applications (1981)Financial Intermediation and Delegated Monitoring (1984)Agency Costs, Net Worth, And Business Fluctuations (1988)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Positive Accounting Theory (1985)Outside directors and CEO turnover (1988)Capital markets research in accounting (2001)CEO Characteristics and Firm R&D Spending (2002)The Economic Theory of Agency: The Principal's Problem. (1973)Credit Rationing in Markets with Imperfect Information (1981)Managerial Incentive Problems: A Dynamic Perspective (1999)The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002)Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard (2003)Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study (2004)Cost Accounting: A Managerial Emphasis, (2010)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Research design issues in earnings management studies (2000)Financial accounting information, organizational complexity and corporate governance systems (2003)Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility (2008)Detecting Earnings Management (2012)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)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)The Nature of the Firm (1937)Separation of Ownership and Control (1983)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Corporate governance, incentives, and tax avoidance (2015)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)A Theory of Social Comparison Processes (1954)The Pricing of Options and Corporate Liabilities (1973)Assessing empirical research in managerial accounting: a value-based management perspective (2001)Political turnover and economic performance: the incentive role of personnel control in China (2004)Bank CEO incentives and the credit crisis (2010)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)
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References

  • 1979Moral Hazard and Observability8,358 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 1991Executive incentives and the horizon problem1,554 cited
  • 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
  • 2002Managerial Power and Rent Extraction in the Design of Executive Compensation1,405 cited
  • 1979Risk Sharing and Incentives in the Principal and Agent Relationship1,285 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1999Executive Compensation920 cited
  • 1989Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation877 cited
  • 1995Additional evidence on bonus plans and income management622 cited
  • 2010Implications for GAAP from an analysis of positive research in accounting605 cited
  • 2013Executive Compensation: Where We Are, and How We Got There566 cited
  • 2003The Predictive Value of Expenses Excluded from Pro Forma Earnings533 cited
  • 1982Incentive and Tax Effects of Executive Compensation Plans371 cited

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  • 2003Differential Market Reactions to Revenue and Expense Surprises330 cited
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