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Volumn 38, Issue 1, 1998, Pages 73-91

An agency analysis of the effect of long-term performance plans on managerial decision making

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EID: 0032014774     PISSN: 10629769     EISSN: None     Source Type: Journal    
DOI: 10.1016/s1062-9769(99)80105-7     Document Type: Article
Times cited : (7)

References (18)
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    • Brickley, J.A.1    Bhagat, S.2    Lease, R.C.3
  • 3
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    • Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders
    • DeAngelo, L. 1986. "Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders," The Accounting Review, 61: 400-420.
    • (1986) The Accounting Review , vol.61 , pp. 400-420
    • DeAngelo, L.1
  • 4
    • 44949280589 scopus 로고
    • Executive incentives and the horizon problem: An empirical investigation
    • Dechow, P.M. and R.G. Sloan. 1991. "Executive Incentives and the Horizon Problem: An Empirical Investigation," Journal of Accounting and Economics, 14: 51-89.
    • (1991) Journal of Accounting and Economics , vol.14 , pp. 51-89
    • Dechow, P.M.1    Sloan, R.G.2
  • 6
    • 0001590217 scopus 로고
    • The stock market reaction to performance plan adoptions
    • Gaver, J.J., K.M. Gaver, and G. P. Battistel. 1992. "The Stock Market Reaction to Performance Plan Adoptions," Accounting Review, 76: 172-182.
    • (1992) Accounting Review , vol.76 , pp. 172-182
    • Gaver, J.J.1    Gaver, K.M.2    Battistel, G.P.3
  • 7
    • 46549101724 scopus 로고
    • The effect of bonus schemes on accounting decisions
    • Healy, P. 1985. "The Effect of Bonus Schemes on Accounting Decisions," Journal of Accounting and Economics, 7: 85-107.
    • (1985) Journal of Accounting and Economics , vol.7 , pp. 85-107
    • Healy, P.1
  • 8
    • 0002430181 scopus 로고
    • The effect of accounting procedure changes on CEO's cash salary and bonus compensation
    • Healy, P., S.H. Kang, and K.G. Palepu. 1987. "The Effect of Accounting Procedure Changes on CEO's Cash Salary and Bonus Compensation," Journal of Accounting and Economics, 9: 7-34.
    • (1987) Journal of Accounting and Economics , vol.9 , pp. 7-34
    • Healy, P.1    Kang, S.H.2    Palepu, K.G.3
  • 10
    • 66449136245 scopus 로고
    • Cincinnati: South-Western Publishing Company
    • Ingram, R. 1994. Financial Accounting. Cincinnati: South-Western Publishing Company.
    • (1994) Financial Accounting
    • Ingram, R.1
  • 11
    • 44649197264 scopus 로고
    • Theory of the firm: Managerial behavior, agency costs and ownership structure
    • Jensen, M.C. and W.H. Meckling. 1976. "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure," Journal of Financial Economics, 3: 305-360.
    • (1976) Journal of Financial Economics , vol.3 , pp. 305-360
    • Jensen, M.C.1    Meckling, W.H.2
  • 12
    • 0000862461 scopus 로고
    • Earnings management during import relief investigations
    • Jones, J. 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, 29: 193-228.
    • (1991) Journal of Accounting Research , vol.29 , pp. 193-228
    • Jones, J.1
  • 14
    • 21144479168 scopus 로고
    • The effect of adoption of long-term performance plans on stock prices and accounting numbers
    • Kumar, R. and P.R. Sopariwala. 1992. "The Effect of Adoption of Long-Term Performance Plans on Stock Prices and Accounting Numbers," Journal of Financial and Quantitative Analysis, 27: 561-573.
    • (1992) Journal of Financial and Quantitative Analysis , vol.27 , pp. 561-573
    • Kumar, R.1    Sopariwala, P.R.2
  • 15
    • 0002086751 scopus 로고
    • The association between performance plan adoption and corporate capital investment
    • Larcker, D.F. 1983. "The Association Between Performance Plan Adoption and Corporate Capital Investment," Journal of Accounting and Economics, 3: 3-30.
    • (1983) Journal of Accounting and Economics , vol.3 , pp. 3-30
    • Larcker, D.F.1
  • 18
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    • The effect of long-term performance on corporate sell-off-induced abnormal returns
    • _. 1987b. "The Effect of Long-Term Performance on Corporate Sell-Off-Induced Abnormal Returns," Journal of Finance, 42: 933-942.
    • (1987) Journal of Finance , vol.42 , pp. 933-942


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.