메뉴 건너뛰기




Volumn 18, Issue 2, 2002, Pages 161-183

The influence of long-term performance plans on earnings management and firm performance

Author keywords

Earnings management; Executive compensation; Long term performance plans

Indexed keywords


EID: 33847286080     PISSN: 0924865X     EISSN: 15737179     Source Type: Journal    
DOI: 10.1023/A:1014517102230     Document Type: Article
Times cited : (36)

References (30)
  • 1
    • 0032116927 scopus 로고    scopus 로고
    • The Influence of Institutional Investors on Myopic R&D Investment Behavior
    • Bushee, B., "The Influence of Institutional Investors on Myopic R&D Investment Behavior." The Accounting Review 73, 305-333, (1998).
    • (1998) The Accounting Review , vol.73 , pp. 305-333
    • Bushee, B.1
  • 3
    • 0000628687 scopus 로고
    • Debt Covenant Violation and Manipulation of Accruals
    • DeFond, M. and J. Jiambalvo, "Debt Covenant Violation and Manipulation of Accruals." Journal of Accounting and Economics 17, 145-176, (1994).
    • (1994) Journal of Accounting and Economics , vol.17 , pp. 145-176
    • DeFond, M.1    Jiambalvo, J.2
  • 4
    • 0002125048 scopus 로고
    • An Empirical Examination of Debt Covenant Restrictions and Accounting-Related Debt Proxies
    • Duke, J. and H. Hunt, "An Empirical Examination of Debt Covenant Restrictions and Accounting-Related Debt Proxies." Journal of Accounting and Economics 12, 45-63, (1990).
    • (1990) Journal of Accounting and Economics , vol.12 , pp. 45-63
    • Duke, J.1    Hunt, H.2
  • 5
    • 0000185032 scopus 로고
    • Earnings Management in an Overlapping Generations Model
    • Dye, R., "Earnings Management in an Overlapping Generations Model." Journal of Accounting Research 26, 195-235, (1988).
    • (1988) Journal of Accounting Research , vol.26 , pp. 195-235
    • Dye, R.1
  • 6
    • 84977737676 scopus 로고
    • The Cross-Section of Expected Stock Returns
    • Fama, E. F. and K. R. French, "The Cross-Section of Expected Stock Returns." Journal of Finance 47, 427-465, (1992).
    • (1992) Journal of Finance , vol.47 , pp. 427-465
    • Fama, E.F.1    French, K.R.2
  • 7
    • 84965656351 scopus 로고
    • Incentive Effects and Managerial Compensation Contracts: A Study of Performance Plan Adoptions
    • Gaver, J., "Incentive Effects and Managerial Compensation Contracts: A Study of Performance Plan Adoptions." Journal of Accounting, Auditing and Finance 7, 137-160, (1992).
    • (1992) Journal of Accounting, Auditing and Finance , vol.7 , pp. 137-160
    • Gaver, J.1
  • 9
    • 0001590217 scopus 로고
    • The Stock Market Reaction to Performance Plan Adoptions
    • January
    • Gaver, J., K. Gaver and G. Battistel, "The Stock Market Reaction to Performance Plan Adoptions." The Accounting Review, January, 172-182, (1992).
    • (1992) The Accounting Review , pp. 172-182
    • Gaver, J.1    Gaver, K.2    Battistel, G.3
  • 10
    • 0002451619 scopus 로고    scopus 로고
    • A Market-Based Evaluation of Discretionary Accrual Models
    • Guay, W. R., S. P. Kothari and R. L. Watts, "A Market-Based Evaluation of Discretionary Accrual Models." Journal of Accounting Research (Supplement), 83-105, (1996).
    • (1996) Journal of Accounting Research , Issue.SUPPL. , pp. 83-105
    • Guay, W.R.1    Kothari, S.P.2    Watts, R.L.3
  • 11
    • 46549101724 scopus 로고
    • The Effect of Bonus Schemes on Accounting Decisions
    • Healy, P., "The Effect of Bonus Schemes on Accounting Decisions." Journal of Accounting and Economics 7, 85-107, (1985).
    • (1985) Journal of Accounting and Economics , vol.7 , pp. 85-107
    • Healy, P.1
  • 14
    • 3042993331 scopus 로고    scopus 로고
    • Discussion of Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Rnforcement Actions by the SEC
    • Spring
    • Jiambalvo, J., "Discussion of "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Rnforcement Actions by the SEC." Contemporary Accounting Research, Spring, 37-47, (1996).
    • (1996) Contemporary Accounting Research , pp. 37-47
    • Jiambalvo, J.1
  • 15
    • 0000862461 scopus 로고
    • Earnings Management during Import Relief Investigations
    • Jones, J., "Earnings Management During Import Relief Investigations." Journal of Accounting Research 29, 193-228, (1991).
    • (1991) Journal of Accounting Research , vol.29 , pp. 193-228
    • Jones, J.1
  • 16
    • 21144479168 scopus 로고
    • The Effect of Adoption of Long-Term Performance Plans on Stock Prices and Accounting Numbers
    • Kumar, R. and P. R. Sopariwala, "The Effect of Adoption of Long-Term Performance Plans on Stock Prices and Accounting Numbers." Journal of Financial & Quantitative Analysis 27, 561-573, (1992).
    • (1992) Journal of Financial & Quantitative Analysis , vol.27 , pp. 561-573
    • Kumar, R.1    Sopariwala, P.R.2
  • 17
    • 0002086751 scopus 로고
    • The Association between Performance Plan Adoption and Corporate Capital Investment
    • Larcker, D., "The Association Between Performance Plan Adoption and Corporate Capital Investment." Journal of Accounting and Economics 5, 3-30, (1983).
    • (1983) Journal of Accounting and Economics , vol.5 , pp. 3-30
    • Larcker, D.1
  • 18
    • 33645896609 scopus 로고
    • Management Ownership and Market Valuation: An Empirical Analysis
    • Morck, R., A. Shleifer and R. Vishny, "Management Ownership and Market Valuation: An Empirical Analysis." Journal of Financial Economics 20, 293-315, (1988).
    • (1988) Journal of Financial Economics , vol.20 , pp. 293-315
    • Morck, R.1    Shleifer, A.2    Vishny, R.3
  • 19
    • 0000673016 scopus 로고
    • Managerial Incentives for Short-Term Results
    • Narayanan, M., "Managerial Incentives for Short-Term Results." Journal of Finance 40, 1469-1484, (1985).
    • (1985) Journal of Finance , vol.40 , pp. 1469-1484
    • Narayanan, M.1
  • 20
    • 3042859252 scopus 로고    scopus 로고
    • Earnings Around Seasoned Equity Offerings: Are They Overstated?
    • forthcoming
    • Rangan, S., "Earnings Around Seasoned Equity Offerings: Are They Overstated?" Journal of Financial Economics, (forthcoming).
    • Journal of Financial Economics
    • Rangan, S.1
  • 21
    • 18244374835 scopus 로고    scopus 로고
    • Information Asymmetry and Earnings Management: Some Evidence
    • December
    • Richardson, V., "Information Asymmetry and Earnings Management: Some Evidence." Review of Quantitative Finance and Accounting 15, December, 325-348, (2000).
    • (2000) Review of Quantitative Finance and Accounting , vol.15 , pp. 325-348
    • Richardson, V.1
  • 23
    • 84965507421 scopus 로고
    • Incentive and Tax Effects of Executive Compensation Plans
    • Smith, C. and R. Watts, "Incentive and Tax Effects of Executive Compensation Plans." Australian Journal of Management 7, 139-157, (1982).
    • (1982) Australian Journal of Management , vol.7 , pp. 139-157
    • Smith, C.1    Watts, R.2
  • 24
    • 38149148207 scopus 로고
    • Debt-Covenant Violations and Managers' Accounting Responses
    • Sweeney, A. P., "Debt-Covenant Violations and Managers' Accounting Responses." Journal of Accounting and Economics 17, 281-308, (1994).
    • (1994) Journal of Accounting and Economics , vol.17 , pp. 281-308
    • Sweeney, A.P.1
  • 25
    • 0003089263 scopus 로고
    • Management Compensation Contracts and Merger Induced Abnormal Returns
    • Tehranian, H., N. Travlos and J. Waegelein, "Management Compensation Contracts and Merger Induced Abnormal Returns." Journal of Accounting Research (Supplement), 51-76, (1987).
    • (1987) Journal of Accounting Research , Issue.SUPPL. , pp. 51-76
    • Tehranian, H.1    Travlos, N.2    Waegelein, J.3
  • 26
    • 84977705443 scopus 로고
    • The Effect of Long-Term Performance Plans on Corporate Selloff Induced Abnormal Returns
    • Tehranian, H., N. Travlos and J. Waegelein, "The Effect of Long-Term Performance Plans on Corporate Selloff Induced Abnormal Returns." Journal of Finance 42, 933-942, (1987).
    • (1987) Journal of Finance , vol.42 , pp. 933-942
    • Tehranian, H.1    Travlos, N.2    Waegelein, J.3
  • 27
    • 0000539865 scopus 로고
    • An Explanation for Accounting Income Smoothing
    • Trueman, B. and S. Titman, "An Explanation for Accounting Income Smoothing." Journal of Accounting Research 26 (Supplement), 127-139, (1988).
    • (1988) Journal of Accounting Research , vol.26 , Issue.SUPPL. , pp. 127-139
    • Trueman, B.1    Titman, S.2
  • 28
    • 0000674202 scopus 로고
    • Towards a Positive Theory of the Determination of Accounting Standards
    • Watts, R. and J. Zimmerman, "Towards a Positive Theory of the Determination of Accounting Standards." The Accounting Review 53, 112-134, (1978).
    • (1978) The Accounting Review , vol.53 , pp. 112-134
    • Watts, R.1    Zimmerman, J.2
  • 29
    • 2542456977 scopus 로고
    • Managerial Ownership, Accounting Choices, and Informativeness of Earnings
    • Warfield, T. D., J. J. Wild and K. L. Wild, "Managerial Ownership, Accounting Choices, and Informativeness of Earnings." Journal of Accounting and Economics 20, 61-91, (1995).
    • (1995) Journal of Accounting and Economics , vol.20 , pp. 61-91
    • Warfield, T.D.1    Wild, J.J.2    Wild, K.L.3
  • 30
    • 0001524136 scopus 로고
    • An Income Strategy Approach to the Positive Theory of Accounting Standard Setting
    • Zmijewski, M. and R. Hagerman, "An Income Strategy Approach to the Positive Theory of Accounting Standard Setting." Journal of Accounting and Economics 3, 129-149, (1981).
    • (1981) Journal of Accounting and Economics , vol.3 , pp. 129-149
    • Zmijewski, M.1    Hagerman, R.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.