메뉴 건너뛰기




Volumn 15, Issue 1, 1998, Pages 25-52

Discretion in financial reporting: The voluntary disclosure of compensation peer groups in proxy statement performance graphs

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0003148220     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1911-3846.1998.tb00548.x     Document Type: Article
Times cited : (31)

References (26)
  • 1
    • 0002217405 scopus 로고
    • An empirical investigation of the relative performance evaluation of corporate executives
    • Spring
    • Antle, R., and A. Smith. 1986. An empirical investigation of the relative performance evaluation of corporate executives. Journal of Accounting Research 24 (Spring): 1-39.
    • (1986) Journal of Accounting Research , vol.24 , pp. 1-39
    • Antle, R.1    Smith, A.2
  • 2
    • 0001990250 scopus 로고
    • Corporate governance and the board of directors: Performance effects of changes in board composition
    • Baysinger B., and H. Butler. 1985. Corporate governance and the board of directors: Performance effects of changes in board composition. Journal of Law, Economics and Organization 28 (April): 179-92.
    • (1985) Journal of Law, Economics and Organization , vol.28 , Issue.APRIL , pp. 179-192
    • Baysinger, B.1    Butler, H.2
  • 3
    • 0030305316 scopus 로고    scopus 로고
    • An empirical analysis of the relation between the board of director composition and financial statement fraud
    • Beasley, M. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review 71 (October): 443-66.
    • (1996) Accounting Review , vol.71 , Issue.OCTOBER , pp. 443-466
    • Beasley, M.1
  • 4
    • 0031184823 scopus 로고    scopus 로고
    • Disclosure level and the cost of equity capital
    • Botosan, C. 1997. Disclosure level and the cost of equity capital. Accounting Review 72 (July): 323-49.
    • (1997) Accounting Review , vol.72 , Issue.JULY , pp. 323-349
    • Botosan, C.1
  • 6
    • 0000106797 scopus 로고
    • Do outside directors monitor managers? Evidence from tender offer bids
    • Byrd, J., and K. Hickman. 1992. Do outside directors monitor managers? Evidence from tender offer bids. Journal of Financial Economics 33 (April): 195-221.
    • (1992) Journal of Financial Economics , vol.33 , Issue.APRIL , pp. 195-221
    • Byrd, J.1    Hickman, K.2
  • 7
    • 84984204202 scopus 로고
    • The voluntary inclusion of forecasts in the MD&A section of annual reports
    • Fall
    • Clarkson, P. M., J. L. Kao, and G. D. Richardson. 1994. The voluntary inclusion of forecasts in the MD&A section of annual reports. Contemporary Accounting Research 11 (Fall): 423-50.
    • (1994) Contemporary Accounting Research , vol.11 , pp. 423-450
    • Clarkson, P.M.1    Kao, J.L.2    Richardson, G.D.3
  • 10
    • 2142720242 scopus 로고    scopus 로고
    • The causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC
    • Spring
    • Dechow, P., R. Sloan, and A. Sweeney. 1996. The causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (Spring): 1-35.
    • (1996) Contemporary Accounting Research , vol.13 , pp. 1-35
    • Dechow, P.1    Sloan, R.2    Sweeney, A.3
  • 11
    • 84984220562 scopus 로고
    • Voluntary financial disclosure in and entry game with continua of types
    • Fall
    • Feltham, G. A. and J. Z. Xie. J 992. Voluntary financial disclosure in and entry game with continua of types. Contemporary Accounting Research 9 (Fall): 46-80.
    • (1992) Contemporary Accounting Research , vol.9 , pp. 46-80
    • Feltham, G.A.1    Xie, J.Z.2
  • 12
    • 3042896558 scopus 로고
    • The role of the compensation committee
    • ed. Fred K. Foulkes, Boston: Harvard Business School Press
    • Fisher, J. W., Jr. 1991. The role of the compensation committee. In Executive Compensation, ed. Fred K. Foulkes, 366-82. Boston: Harvard Business School Press.
    • (1991) Executive Compensation , pp. 366-382
    • Fisher Jr., J.W.1
  • 13
    • 0000663244 scopus 로고
    • Discretionary disclosure and external financing
    • Frankel, R. M., M. F. McNichols, and G. P. Wilson. 1995. Discretionary disclosure and external financing. Accounting Review 70 (January): 135-50.
    • (1995) Accounting Review , vol.70 , Issue.JANUARY , pp. 135-150
    • Frankel, R.M.1    McNichols, M.F.2    Wilson, G.P.3
  • 14
    • 84993911479 scopus 로고
    • Information, ownership structure, and shareholder voting: Evidence from shareholder sponsored corporate governance proposals
    • Gordon, L., and J. Pound. 1993. Information, ownership structure, and shareholder voting: Evidence from shareholder sponsored corporate governance proposals. Journal of Finance 48 (June): 697-718.
    • (1993) Journal of Finance , vol.48 , Issue.JUNE , pp. 697-718
    • Gordon, L.1    Pound, J.2
  • 16
    • 0030295681 scopus 로고    scopus 로고
    • Corporate governance and shareholder initiatives: Empirical evidence
    • Karpoff, J. M., P. H. Malatesta, and R. A. Walkling. 1996. Corporate governance and shareholder initiatives: Empirical evidence. Journal of Financial Economics 42 (November): 365-95.
    • (1996) Journal of Financial Economics , vol.42 , Issue.NOVEMBER , pp. 365-395
    • Karpoff, J.M.1    Malatesta, P.H.2    Walkling, R.A.3
  • 18
    • 0030124007 scopus 로고    scopus 로고
    • Self-serving behavior in managers' discretionary information disclosure decisions
    • Lewellen, W. G., T. Park, and B. T. Ro. 1996. Self-serving behavior in managers' discretionary information disclosure decisions. Journal of Accounting and Economics 21 (April): 227-52.
    • (1996) Journal of Accounting and Economics , vol.21 , Issue.APRIL , pp. 227-252
    • Lewellen, W.G.1    Park, T.2    Ro, B.T.3
  • 19
    • 0001833861 scopus 로고
    • Incentives, learning and compensation: A theoretical and empirical investigation of managerial labor contracts
    • Spring
    • Murphy, K. 1986. Incentives, learning and compensation: A theoretical and empirical investigation of managerial labor contracts. Rand Journal of Economics 17 (Spring) 59-76.
    • (1986) Rand Journal of Economics , vol.17 , pp. 59-76
    • Murphy, K.1
  • 21
    • 85034470303 scopus 로고
    • 1986 Remarks to the National Association of Corporate Directors Conference on Compensation Issues and the Corporate Director
    • Boston: Harvard Business School Press
    • Salwen, R. 1991. 1986 Remarks to the National Association of Corporate Directors Conference on Compensation Issues and the Corporate Director. In Executive Compensation Boston: Harvard Business School Press.
    • (1991) Executive Compensation
    • Salwen, R.1
  • 22
    • 3042865278 scopus 로고
    • The impact of executive compensation disclosure on plan design
    • Scoones, E. C. 1995. The impact of executive compensation disclosure on plan design. Corporate Governance Advisor (September/October): 3-7.
    • (1995) Corporate Governance Advisor , Issue.SEPTEMBER-OCTOBER , pp. 3-7
    • Scoones, E.C.1
  • 23
    • 21344476154 scopus 로고
    • Why firms voluntarily disclose bad news
    • Spring
    • Skinner, D. 1994. Why firms voluntarily disclose bad news. Journal of Accounting Research 32 (Spring): 38-60.
    • (1994) Journal of Accounting Research , vol.32 , pp. 38-60
    • Skinner, D.1
  • 25
    • 3042896557 scopus 로고
    • New York: USA Foundation for Research and Education
    • United Shareholders Association. 1993. 1993 Executive Compensation 1000 New York: USA Foundation for Research and Education.
    • (1993) 1993 Executive Compensation 1000


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.