메뉴 건너뛰기




Volumn 41, Issue 2, 2001, Pages 205-222

The performance of firms before and after they adopt accounting-based performance plans

Author keywords

[No Author keywords available]

Indexed keywords


EID: 18044391266     PISSN: 10629769     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1062-9769(00)00071-5     Document Type: Article
Times cited : (5)

References (24)
  • 1
    • 0007326658 scopus 로고
    • The impact of performance plan adoption on value added earnings
    • Askren B.J., Bannister J.W., Pavlik E.L. The impact of performance plan adoption on value added earnings. Managerial Finance. 20:1994;27-44.
    • (1994) Managerial Finance , vol.20 , pp. 27-44
    • Askren, B.J.1    Bannister, J.W.2    Pavlik, E.L.3
  • 3
    • 85021275059 scopus 로고
    • The Conference Board. New York, NY
    • The Conference Board. (1980-1990). Top Executive Compensation, New York, NY.
    • (1980) Top Executive Compensation
  • 4
    • 21344495394 scopus 로고
    • Earnings-based compensation plans, performance, and capital expenditure policy in the motor carrier industry
    • Enis C.R. Earnings-based compensation plans, performance, and capital expenditure policy in the motor carrier industry. The Accounting Review. 68:1993;928-942.
    • (1993) The Accounting Review , vol.68 , pp. 928-942
    • Enis, C.R.1
  • 6
  • 7
    • 84965656351 scopus 로고
    • Incentive effects and managerial compensation contracts: A study of performance plan adoptions
    • Gaver J.J. Incentive effects and managerial compensation contracts a study of performance plan adoptions . Journal of Accounting, Auditing and Finance. 9:1994;137-160.
    • (1994) Journal of Accounting, Auditing and Finance , vol.9 , pp. 137-160
    • Gaver, J.J.1
  • 9
    • 46549101724 scopus 로고
    • The effect of bonus schemes on accounting decisions
    • Healy P.M. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics. 7:1985;85-107.
    • (1985) Journal of Accounting and Economics , vol.7 , pp. 85-107
    • Healy, P.M.1
  • 11
    • 0000125534 scopus 로고
    • Sample selection bias as a specification error
    • Heckman J.J. Sample selection bias as a specification error. Econometrica. 47:1979;153-162.
    • (1979) Econometrica , vol.47 , pp. 153-162
    • Heckman, J.J.1
  • 12
    • 21144479168 scopus 로고
    • The effect of long term performance plans on stock prices and accounting numbers
    • Kumar R., Sopariwala P.R. The effect of long term performance plans on stock prices and accounting numbers. Journal of Financial and Quantitative Analysis. 27:1992;561-573.
    • (1992) Journal of Financial and Quantitative Analysis , vol.27 , pp. 561-573
    • Kumar, R.1    Sopariwala, P.R.2
  • 13
    • 0001849066 scopus 로고
    • An analysis of the use of accounting and market measures of performance in executive compensation contracts
    • Lambert R.A., Larcker D.F. An analysis of the use of accounting and market measures of performance in executive compensation contracts. Journal of Accounting Research. 25:1987;85-125.
    • (1987) Journal of Accounting Research , vol.25 , pp. 85-125
    • Lambert, R.A.1    Larcker, D.F.2
  • 14
    • 0002546011 scopus 로고
    • Executive compensation contract adoption in the electric utility industry
    • Lanen W.N., Larcker D.F. Executive compensation contract adoption in the electric utility industry. Journal of Accounting Research. 30:1992;70-94.
    • (1992) Journal of Accounting Research , vol.30 , pp. 70-94
    • Lanen, W.N.1    Larcker, D.F.2
  • 15
    • 0002086751 scopus 로고
    • The association between performance plan adoption and corporate capital investment
    • Larcker D.F. The association between performance plan adoption and corporate capital investment. Journal of Accounting and Economics. 5:1983;3-30.
    • (1983) Journal of Accounting and Economics , vol.5 , pp. 3-30
    • Larcker, D.F.1
  • 16
    • 0003471253 scopus 로고
    • Limited dependent variables and qualitative variables in econometrics
    • New York: Cambridge University Press
    • Maddala G.S. Limited dependent variables and qualitative variables in econometrics. Econometric Society Monograph in qualitative economics. 2nd ed. 1983;Cambridge University Press, New York.
    • (1983) Econometric Society Monograph in qualitative economics 2nd ed.
    • Maddala, G.S.1
  • 17
    • 0000027140 scopus 로고
    • Corporate forecasts of earnings per share and stock price behavior: Empirical tests
    • Patell J.M. Corporate forecasts of earnings per share and stock price behavior empirical tests . Journal of Accounting and Research. 14:1976;246-276.
    • (1976) Journal of Accounting and Research , vol.14 , pp. 246-276
    • Patell, J.M.1
  • 18
    • 0001254868 scopus 로고
    • Management compensation and the managerial labor market: An overview
    • Raviv A. Management compensation and the managerial labor market an overview . Journal of Accounting and Economics. 7:1985;239-245.
    • (1985) Journal of Accounting and Economics , vol.7 , pp. 239-245
    • Raviv, A.1
  • 19
    • 0007191292 scopus 로고
    • Why some long term incentives fail
    • Rich J.T., Larson J.A. Why some long term incentives fail. Compensation Review. 16:1984;26-37.
    • (1984) Compensation Review , vol.16 , pp. 26-37
    • Rich, J.T.1    Larson, J.A.2
  • 20
    • 0001567118 scopus 로고
    • Self-selection bias and the economic consequences of accounting regulation: An application of the two-stage switching regression to SFAS No 2
    • Shehata R.G. Self-selection bias and the economic consequences of accounting regulation an application of the two-stage switching regression to SFAS No 2 . The Accounting Review. 66:1991;768-787.
    • (1991) The Accounting Review , vol.66 , pp. 768-787
    • Shehata, R.G.1
  • 21
    • 0002857961 scopus 로고
    • Accounting earnings and top executive compensation
    • Sloan R.G. Accounting earnings and top executive compensation. Journal of Accounting and Economics. 16:1993;55-100.
    • (1993) Journal of Accounting and Economics , vol.16 , pp. 55-100
    • Sloan, R.G.1
  • 22
    • 0000285914 scopus 로고
    • Corporate ownership structure and performance: The case of management buyouts
    • Smith A.J. Corporate ownership structure and performance the case of management buyouts . Journal of Financial Economics. 27:1990;143-164.
    • (1990) Journal of Financial Economics , vol.27 , pp. 143-164
    • Smith, A.J.1
  • 23
    • 84965507421 scopus 로고
    • Incentive and tax effects of executive compensation plans
    • Smith C.W., Watts R.W. Incentive and tax effects of executive compensation plans. Australian Journal of Management. 7:1982;139-157.
    • (1982) Australian Journal of Management , vol.7 , pp. 139-157
    • Smith, C.W.1    Watts, R.W.2
  • 24
    • 0007331633 scopus 로고    scopus 로고
    • Investigating pay for performance using the Standard and Poor ’s ExecuComp database
    • Talmor E., Wallace J.S. Investigating pay for performance using the Standard and Poor ’s ExecuComp database. American Compensation Association Journal, Secon. Quarter:1999;41-49.
    • (1999) American Compensation Association Journal, Secon , pp. 41-49
    • Talmor, E.1    Wallace, J.S.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.