메뉴 건너뛰기




Volumn 38, Issue 3, 2007, Pages 698-713

The economics of earnings manipulation and managerial compensation

Author keywords

[No Author keywords available]

Indexed keywords


EID: 41749084655     PISSN: 07416261     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.0741-6261.2007.00107.x     Document Type: Article
Times cited : (104)

References (34)
  • 1
    • 0008957226 scopus 로고    scopus 로고
    • Why Do Corporations Become Criminals? Ownership, Hidden Actions, and Crime as an Agency Cost
    • ALEXANDER, C.R. AND COHEN, M. "Why Do Corporations Become Criminals? Ownership, Hidden Actions, and Crime as an Agency Cost." Journal of Corporate Finance, Vol. 5 (1999), pp. 1-34.
    • (1999) Journal of Corporate Finance , vol.5 , pp. 1-34
    • ALEXANDER, C.R.1    COHEN, M.2
  • 2
    • 41749103927 scopus 로고    scopus 로고
    • Settlement over Bonuses Paid before Merger Failed
    • August 15
    • ASSOCIATED PRESS. "Settlement over Bonuses Paid before Merger Failed." August 15, 2004.
    • (2004)
    • ASSOCIATED, P.1
  • 3
    • 41749095807 scopus 로고    scopus 로고
    • Nortel Sues 3 Ex-Officers over Big Bonuses
    • February 4
    • AUSTEN, I. "Nortel Sues 3 Ex-Officers over Big Bonuses." New York Times, February 4,2005, p. C-2.
    • (2005) New York Times
    • AUSTEN, I.1
  • 4
    • 41749101186 scopus 로고    scopus 로고
    • Owens Vows to Clean Up Nortel's Books: 'I Didn't Seek This Job, but I Love It.'
    • May 29
    • BAGNALL, J. "Owens Vows to Clean Up Nortel's Books: 'I Didn't Seek This Job, but I Love It.'" National Post, May 29, 2004.
    • (2004) National Post
    • BAGNALL, J.1
  • 5
    • 41749118445 scopus 로고    scopus 로고
    • Battle Intensifies over Executive Bonuses
    • September 10
    • BECK, R. "Battle Intensifies over Executive Bonuses." Associated Press, September 10,2004.
    • (2004) Associated Press
    • BECK, R.1
  • 6
    • 34250679784 scopus 로고    scopus 로고
    • They Didn't Earn It-They Should Return It
    • May 15
    • BOYLE, M. "They Didn't Earn It-They Should Return It." Fortune, May 15, 2006.
    • (2006) Fortune
    • BOYLE, M.1
  • 7
    • 0011305857 scopus 로고    scopus 로고
    • How to Fix Corporate Governance
    • May 6
    • BYRNE, J.A. "How to Fix Corporate Governance." Business Week, May 6, 2002, pp. 68-81.
    • (2002) Business Week , pp. 68-81
    • BYRNE, J.A.1
  • 8
    • 18944390386 scopus 로고    scopus 로고
    • Equity Incentives and Earnings Management
    • CHENG, Q. AND WARFIELD, T. "Equity Incentives and Earnings Management." Accounting Review, Vol. 80 (2005), pp. 441-476.
    • (2005) Accounting Review , vol.80 , pp. 441-476
    • CHENG, Q.1    WARFIELD, T.2
  • 9
    • 0000733471 scopus 로고    scopus 로고
    • IS Honesty the Best Policy? Curtailing Insurance Fraud through Optimal Incentive Contracts
    • CROCRER, K.J. AND MORGAN, J. "IS Honesty the Best Policy? Curtailing Insurance Fraud through Optimal Incentive Contracts." Journal of Political Economy, Vol. 106(1998), pp. 355-375.
    • (1998) Journal of Political Economy , vol.106 , pp. 355-375
    • CROCRER, K.J.1    MORGAN, J.2
  • 11
    • 41749116051 scopus 로고    scopus 로고
    • Execs Agree to Pay FPL Group
    • August 14
    • DANNER, P. "Execs Agree to Pay FPL Group." Miami Herald, August 14, 2004.
    • (2004) Miami Herald
    • DANNER, P.1
  • 12
    • 2142720242 scopus 로고    scopus 로고
    • Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC
    • DECHOW, P., SLOAN, R., AND SWEENEY, A. "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC." Contemporary Accounting Research, Vol. 13 (1996), pp. 1-36.
    • (1996) Contemporary Accounting Research , vol.13 , pp. 1-36
    • DECHOW, P.1    SLOAN, R.2    SWEENEY, A.3
  • 13
    • 0000185032 scopus 로고
    • Earnings Management in an Overlapping Generations Model
    • DYE, R.A. "Earnings Management in an Overlapping Generations Model." Journal of Accounting Research, Vol. 26 (1988), pp. 195-235.
    • (1988) Journal of Accounting Research , vol.26 , pp. 195-235
    • DYE, R.A.1
  • 14
    • 33645166634 scopus 로고    scopus 로고
    • Is There a Link between Executive Compensation and Accounting Fraud?
    • ERICRSON, M., HANLON, M., AND MAYDEW, E. "Is There a Link between Executive Compensation and Accounting Fraud?" Journal of Accounting Research, Vol. 44 (2006), pp. 113-144.
    • (2006) Journal of Accounting Research , vol.44 , pp. 113-144
    • ERICRSON, M.1    HANLON, M.2    MAYDEW, E.3
  • 16
    • 41749113674 scopus 로고    scopus 로고
    • GAO, P. AND SHRIEVES, R. Earnings Management and Executive Compensation: A Case of Overdose of Option and Underdose of Salary? Working Paper, Northwestern University and University of Tennessee at Knoxville, 2002.
    • GAO, P. AND SHRIEVES, R. "Earnings Management and Executive Compensation: A Case of Overdose of Option and Underdose of Salary?" Working Paper, Northwestern University and University of Tennessee at Knoxville, 2002.
  • 17
    • 38149148181 scopus 로고
    • Incentive Compatible Regulation of a Foreign-Owned Subsidiary
    • GRESIR, T. AND NELSON, D. "Incentive Compatible Regulation of a Foreign-Owned Subsidiary," Journal of International Economics, Vol. 36 (1994), pp. 309-331.
    • (1994) Journal of International Economics , vol.36 , pp. 309-331
    • GRESIR, T.1    NELSON, D.2
  • 18
    • 0040819373 scopus 로고
    • A Complete Solution to a Class of Principal-Agent Problems with an Application to the Control of a Self-Managed Firm
    • GUESNERIE, R. AND LAFFONT, J.J. "A Complete Solution to a Class of Principal-Agent Problems with an Application to the Control of a Self-Managed Firm." Journal of Public Economics, Vol. 25 (1984), pp. 329-369.
    • (1984) Journal of Public Economics , vol.25 , pp. 329-369
    • GUESNERIE, R.1    LAFFONT, J.J.2
  • 19
    • 84927096949 scopus 로고    scopus 로고
    • An Empirical Examination of Corporate Tax Noncompliance
    • A. Auerbach, J.R. Hines Jr, and J. Slemrod, eds, Cambridge, UK: Cambridge University Press
    • HANLON, M., MILLS, L., AND SLEMROD, J. "An Empirical Examination of Corporate Tax Noncompliance." In A. Auerbach, J.R. Hines Jr., and J. Slemrod, eds., Taxing Corporate Income in the 21st Century. Cambridge, UK: Cambridge University Press, 2007.
    • (2007) Taxing Corporate Income in the 21st Century
    • HANLON, M.1    MILLS, L.2    SLEMROD, J.3
  • 20
    • 0000139691 scopus 로고
    • Moral Hazard and Observability
    • HOLMSTROM, B. "Moral Hazard and Observability." Bell Journal of Economics, Vol. 10 (1979), pp. 74-91.
    • (1979) Bell Journal of Economics , vol.10 , pp. 74-91
    • HOLMSTROM, B.1
  • 21
    • 0000777416 scopus 로고
    • Justifying the First-Order Approach to Principal-Agent Problems
    • JEWITT, I. "Justifying the First-Order Approach to Principal-Agent Problems." Econometrica, Vol. 56 (1988), pp. 1177-1190.
    • (1988) Econometrica , vol.56 , pp. 1177-1190
    • JEWITT, I.1
  • 24
    • 84934349253 scopus 로고
    • Optimal Contracts under Costly State Falsification
    • LACKER, J.M. AND WEINBERG, J.A. "Optimal Contracts under Costly State Falsification." Journal of Political Economy, Vol. 97 (1989), pp. 1345-1363.
    • (1989) Journal of Political Economy , vol.97 , pp. 1345-1363
    • LACKER, J.M.1    WEINBERG, J.A.2
  • 26
    • 4444268257 scopus 로고    scopus 로고
    • Mechanism Design with Interdependent Valuations: Efficiency
    • MEZZETTI, C "Mechanism Design with Interdependent Valuations: Efficiency." Econometrica, Vol. 72 (2004), pp. 1617-1626.
    • (2004) Econometrica , vol.72 , pp. 1617-1626
    • MEZZETTI, C.1
  • 27
    • 41749091758 scopus 로고    scopus 로고
    • MIRRLEES, J.A. The Theory of Moral Hazard and Unobservable Behavior-Part I. Mimeo, Nuffield College, Oxford, 1975.
    • MIRRLEES, J.A. "The Theory of Moral Hazard and Unobservable Behavior-Part I." Mimeo, Nuffield College, Oxford, 1975.
  • 28
    • 49349126835 scopus 로고
    • Monopoly and Product Quality
    • MUSSA, M. AND ROSEN, S. "Monopoly and Product Quality." Journal of Economic Theory, Vol. 18 (1978), pp. 301-317.
    • (1978) Journal of Economic Theory , vol.18 , pp. 301-317
    • MUSSA, M.1    ROSEN, S.2
  • 29
    • 0002970608 scopus 로고
    • Incentive Compatibility and the Bargaining Problem
    • MYERSON, R.B. "Incentive Compatibility and the Bargaining Problem." Econométrica, Vol. 47 (1979), pp. 61-73.
    • (1979) Econométrica , vol.47 , pp. 61-73
    • MYERSON, R.B.1
  • 30
    • 0001784229 scopus 로고
    • Optimal Coordination Mechanisms in Generalized Principal-Agent Problems
    • _. "Optimal Coordination Mechanisms in Generalized Principal-Agent Problems." Journal of Mathematical Economics, Vol. 10 (1982), pp. 67-81.
    • (1982) Journal of Mathematical Economics , vol.10 , pp. 67-81
    • MYERSON, R.B.1
  • 31
    • 41749094432 scopus 로고    scopus 로고
    • Giving Back the Bonus
    • January 24
    • NEWMAN, A. "Giving Back the Bonus." Business Week, January 24, 2005, p. 46.
    • (2005) Business Week , pp. 46
    • NEWMAN, A.1
  • 32
    • 0001746373 scopus 로고
    • The First-Order Approach to Principal-Agent Problems
    • ROGERSON, W. "The First-Order Approach to Principal-Agent Problems." Econometrica, Vol. 53 (1985), pp. 1357-1368.
    • (1985) Econometrica , vol.53 , pp. 1357-1368
    • ROGERSON, W.1
  • 33
    • 0002717838 scopus 로고
    • Risk Sharing and Incentives in the Principal and Agent Relationship
    • SHAVELL, S. "Risk Sharing and Incentives in the Principal and Agent Relationship." Bell Journal of Economics, Vol. 10 (1979), pp. 55-73.
    • (1979) Bell Journal of Economics , vol.10 , pp. 55-73
    • SHAVELL, S.1
  • 34
    • 41749083440 scopus 로고    scopus 로고
    • Qwest Trial Shows that Rank Is No Protection
    • April 2
    • YOUNG, S. "Qwest Trial Shows that Rank Is No Protection." Wall Street Journal, April 2, 2004, p. Cl.
    • (2004) Wall Street Journal
    • YOUNG, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.