-
2
-
-
78649953511
-
-
The role of boards of directors in corporate governance: a conceptual framework and survey. Working Paper.
-
Adams, R.B., Hermalin, B.E., Weisbach, M.S., 2009. The role of boards of directors in corporate governance: a conceptual framework and survey. Working Paper.
-
(2009)
-
-
Adams, R.B.1
Hermalin, B.E.2
Weisbach, M.S.3
-
3
-
-
0037288644
-
Restructuring charges and CEO cash compensation: a reexamination
-
Adut D., Cready W.H., Lopez T.J. Restructuring charges and CEO cash compensation: a reexamination. Accounting Review 2003, 78:169-192.
-
(2003)
Accounting Review
, vol.78
, pp. 169-192
-
-
Adut, D.1
Cready, W.H.2
Lopez, T.J.3
-
4
-
-
84963057501
-
An incomplete contracts approach to financial contracting
-
Aghion P., Bolton P. An incomplete contracts approach to financial contracting. Review of Economic Studies 1992, 59:473-494.
-
(1992)
Review of Economic Studies
, vol.59
, pp. 473-494
-
-
Aghion, P.1
Bolton, P.2
-
5
-
-
30344469920
-
Corporate governance and accounting scandals
-
Agrawal A., Chadha S. Corporate governance and accounting scandals. Journal of Law and Economics 2005, 48:371-406.
-
(2005)
Journal of Law and Economics
, vol.48
, pp. 371-406
-
-
Agrawal, A.1
Chadha, S.2
-
6
-
-
0003902261
-
Management turnover and governance changes following the revelation of fraud
-
Agrawal A., Jaffe J.F., Karpoff J.M. Management turnover and governance changes following the revelation of fraud. Journal of Law and Economics 1999, 42:309-342.
-
(1999)
Journal of Law and Economics
, vol.42
, pp. 309-342
-
-
Agrawal, A.1
Jaffe, J.F.2
Karpoff, J.M.3
-
7
-
-
0030492391
-
Firm performance and mechanisms to control agency problems between managers and shareholders
-
Agrawal A., Knoeber C.R. Firm performance and mechanisms to control agency problems between managers and shareholders. Journal of Financial and Quantitative Analysis 1996, 31:377-397.
-
(1996)
Journal of Financial and Quantitative Analysis
, vol.31
, pp. 377-397
-
-
Agrawal, A.1
Knoeber, C.R.2
-
8
-
-
0036808449
-
The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs
-
Ahmed A.S., Billings B.K., Morton R.M., Stanford-Harris M. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. The Accounting Review 2002, 77:867-890.
-
(2002)
The Accounting Review
, vol.77
, pp. 867-890
-
-
Ahmed, A.S.1
Billings, B.K.2
Morton, R.M.3
Stanford-Harris, M.4
-
9
-
-
34249071402
-
Accounting conservatism and board of director characteristics: an empirical analysis
-
Ahmed A.S., Duellman S. Accounting conservatism and board of director characteristics: an empirical analysis. Journal of Accounting and Economics 2007, 43:411-437.
-
(2007)
Journal of Accounting and Economics
, vol.43
, pp. 411-437
-
-
Ahmed, A.S.1
Duellman, S.2
-
10
-
-
20444470173
-
The association between outside directors, institutional investors, and the properties of management
-
Ajinkya B., Bhojraj S., Sengupta P. The association between outside directors, institutional investors, and the properties of management. Journal of Accounting Research 2005, 43:343-376.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 343-376
-
-
Ajinkya, B.1
Bhojraj, S.2
Sengupta, P.3
-
11
-
-
0000589044
-
Production, information costs, and economic organization
-
Alchian A., Demsetz H. Production, information costs, and economic organization. American Economic Review 1972, 62:777-795.
-
(1972)
American Economic Review
, vol.62
, pp. 777-795
-
-
Alchian, A.1
Demsetz, H.2
-
13
-
-
0000861625
-
Corporate finance structure, incentives, and optimal contracting
-
North-Holland, Amsterdam, R. Jarrow, V. Maksimovic, W. Ziemba (Eds.)
-
Allen F., Winton A. Corporate finance structure, incentives, and optimal contracting. Finance 1995, 693-717. North-Holland, Amsterdam. R. Jarrow, V. Maksimovic, W. Ziemba (Eds.).
-
(1995)
Finance
, pp. 693-717
-
-
Allen, F.1
Winton, A.2
-
14
-
-
18944370513
-
The effects of accelerated revenue recognition on earnings management and earnings informativeness: evidence form SEC staff accounting bulletin No. 101
-
Altamuro J., Beatty A., Weber J. The effects of accelerated revenue recognition on earnings management and earnings informativeness: evidence form SEC staff accounting bulletin No. 101. The Accounting Review 2005, 80:373-401.
-
(2005)
The Accounting Review
, vol.80
, pp. 373-401
-
-
Altamuro, J.1
Beatty, A.2
Weber, J.3
-
15
-
-
11144307937
-
Board characteristics, accounting report integrity, and the cost of debt
-
Anderson R., Mansi S., Reeb D. Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics 2004, 37:315-342.
-
(2004)
Journal of Accounting and Economics
, vol.37
, pp. 315-342
-
-
Anderson, R.1
Mansi, S.2
Reeb, D.3
-
16
-
-
78649953897
-
-
Mostly harmless econometrics: an empiricists companion. Princeton University Press.
-
Angrist, J.D., Picshke, J., 2010. Mostly harmless econometrics: an empiricists companion. Princeton University Press.
-
(2010)
-
-
Angrist, J.D.1
Picshke, J.2
-
17
-
-
78649954982
-
-
Corporate governance and the information environment: evidence from state antitakeover laws. Working Paper.
-
Armstrong, C.S., Balakrishnan, K., Cohen, D., 2010a. Corporate governance and the information environment: evidence from state antitakeover laws. Working Paper.
-
(2010)
-
-
Armstrong, C.S.1
Balakrishnan, K.2
Cohen, D.3
-
18
-
-
78649943074
-
-
Earnings management around initial public offerings: a re-examination. Working Paper.
-
Armstrong, C.S., Foster, G., Taylor, D.J., 2009. Earnings management around initial public offerings: a re-examination. Working Paper.
-
(2009)
-
-
Armstrong, C.S.1
Foster, G.2
Taylor, D.J.3
-
20
-
-
78649968592
-
-
Performance-based incentives for internal monitors. Working Paper, Stanford University.
-
Armstrong, C.S., Jagolinzer, A.D., Larcker, D.F., 2010c. Performance-based incentives for internal monitors. Working Paper, Stanford University.
-
(2010)
-
-
Armstrong, C.S.1
Jagolinzer, A.D.2
Larcker, D.F.3
-
24
-
-
78649943073
-
-
Shareholder rights, corporate governance, and accounting restatement. Working Paper, Georgetown University.
-
Baber, W., Kang, S., Liang, L., Zhu, Z., 2009. Shareholder rights, corporate governance, and accounting restatement. Working Paper, Georgetown University.
-
(2009)
-
-
Baber, W.1
Kang, S.2
Liang, L.3
Zhu, Z.4
-
25
-
-
0347076594
-
The determinants of board structure at the initial public offering
-
Baker M., Gompers P.A. The determinants of board structure at the initial public offering. Journal of Law and Economics 2003, 46:569-598.
-
(2003)
Journal of Law and Economics
, vol.46
, pp. 569-598
-
-
Baker, M.1
Gompers, P.A.2
-
26
-
-
40749162781
-
The debt-contracting value of accounting information and loan syndicate structure
-
Ball R.T., Bushman R.M., Vasvari F.P. The debt-contracting value of accounting information and loan syndicate structure. Journal of Accounting Research 2008, 46:247-287.
-
(2008)
Journal of Accounting Research
, vol.46
, pp. 247-287
-
-
Ball, R.T.1
Bushman, R.M.2
Vasvari, F.P.3
-
27
-
-
44449105109
-
Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism
-
Ball R., Robin A., Sadka G. Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Review of Accounting Studies 2008, 13:168-205.
-
(2008)
Review of Accounting Studies
, vol.13
, pp. 168-205
-
-
Ball, R.1
Robin, A.2
Sadka, G.3
-
28
-
-
13844254179
-
Earnings quality in UK private firms: comparative loss recognition timeliness
-
Ball R., Shivakumar L. Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics 2005, 39:83-128.
-
(2005)
Journal of Accounting and Economics
, vol.39
, pp. 83-128
-
-
Ball, R.1
Shivakumar, L.2
-
30
-
-
0002241294
-
Sensitivity, precision, and linear aggregation of signals for performance evaluation
-
Banker R.D., Datar S.M. Sensitivity, precision, and linear aggregation of signals for performance evaluation. Journal of Accounting Research 1989, 27:21-39.
-
(1989)
Journal of Accounting Research
, vol.27
, pp. 21-39
-
-
Banker, R.D.1
Datar, S.M.2
-
31
-
-
63849149987
-
Incentive contracting and value relevance of earnings and cash flows
-
Banker R.D., Huang R., Natarajan R. Incentive contracting and value relevance of earnings and cash flows. Journal of Accounting Research 2009, 47:647-678.
-
(2009)
Journal of Accounting Research
, vol.47
, pp. 647-678
-
-
Banker, R.D.1
Huang, R.2
Natarajan, R.3
-
33
-
-
84993839692
-
The maturity structure of corporate debt
-
Barclay M.J., Smith C. The maturity structure of corporate debt. Journal of Finance 1995, 50:609-631.
-
(1995)
Journal of Finance
, vol.50
, pp. 609-631
-
-
Barclay, M.J.1
Smith, C.2
-
34
-
-
0031498138
-
The conservatism principle and the asymmetric timeliness of earnings
-
Basu S. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 1997, 24:3-37.
-
(1997)
Journal of Accounting and Economics
, vol.24
, pp. 3-37
-
-
Basu, S.1
-
35
-
-
0030305316
-
An empirical analysis of the relation between the board of director composition and financial statement fraud
-
Beasley M. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 1996, 71:443-465.
-
(1996)
The Accounting Review
, vol.71
, pp. 443-465
-
-
Beasley, M.1
-
36
-
-
40749096858
-
Discussion of the debt-contracting value of accounting information and loan syndicate structure
-
Beatty A. Discussion of the debt-contracting value of accounting information and loan syndicate structure. Journal of Accounting Research 2008, 46:289-296.
-
(2008)
Journal of Accounting Research
, vol.46
, pp. 289-296
-
-
Beatty, A.1
-
37
-
-
0035995639
-
Earnings management to avoid earnings declines across publicly and privately held banks
-
Beatty A., Ke B., Petroni K. Earnings management to avoid earnings declines across publicly and privately held banks. The Accounting Review 2002, 77:547-570.
-
(2002)
The Accounting Review
, vol.77
, pp. 547-570
-
-
Beatty, A.1
Ke, B.2
Petroni, K.3
-
38
-
-
78649947405
-
-
Evidence on the determinants and economic consequences of delegated monitoring. Working Paper, Massachusetts Institute of Technology and Ohio State University.
-
Beatty, A., Liao, S., Weber, J., 2008a. Evidence on the determinants and economic consequences of delegated monitoring. Working Paper, Massachusetts Institute of Technology and Ohio State University.
-
(2008)
-
-
Beatty, A.1
Liao, S.2
Weber, J.3
-
39
-
-
78649919471
-
-
Financial reporting quality, private information, monitoring, and the lease-versus-buy decision. Working Paper, Massachusetts Institute of Technology and Ohio State University.
-
Beatty, A., Liao, S., Weber, J., 2008b. Financial reporting quality, private information, monitoring, and the lease-versus-buy decision. Working Paper, Massachusetts Institute of Technology and Ohio State University.
-
(2008)
-
-
Beatty, A.1
Liao, S.2
Weber, J.3
-
40
-
-
77952356258
-
The effect of private information and monitoring on the role of accounting quality in investment decisions
-
Beatty A., Liao S., Weber J. The effect of private information and monitoring on the role of accounting quality in investment decisions. Contemporary Accounting Research 2010, 27:17-47.
-
(2010)
Contemporary Accounting Research
, vol.27
, pp. 17-47
-
-
Beatty, A.1
Liao, S.2
Weber, J.3
-
41
-
-
0036267587
-
The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations
-
Beatty A., Ramesh K., Weber J. The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations. Journal of Accounting and Economics 2002, 33:205-227.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 205-227
-
-
Beatty, A.1
Ramesh, K.2
Weber, J.3
-
42
-
-
0037289077
-
The effects of debt contracting on voluntary accounting method changes
-
Beatty A., Weber J. The effects of debt contracting on voluntary accounting method changes. The Accounting Review 2003, 78:119-142.
-
(2003)
The Accounting Review
, vol.78
, pp. 119-142
-
-
Beatty, A.1
Weber, J.2
-
43
-
-
33745323217
-
Accounting discretion in fair value estimates: an examination of SFAS 142 goodwill impairments
-
Beatty A., Weber J. Accounting discretion in fair value estimates: an examination of SFAS 142 goodwill impairments. Journal of Accounting Research 2006, 44:257-288.
-
(2006)
Journal of Accounting Research
, vol.44
, pp. 257-288
-
-
Beatty, A.1
Weber, J.2
-
45
-
-
0001909834
-
The effect of audit quality on earnings management
-
Becker C., Defond M., Jiambalvo J., Subramanyam K. The effect of audit quality on earnings management. Contemporary Accounting Research 1998, 15:1-24.
-
(1998)
Contemporary Accounting Research
, vol.15
, pp. 1-24
-
-
Becker, C.1
Defond, M.2
Jiambalvo, J.3
Subramanyam, K.4
-
46
-
-
78649912091
-
-
Chief financial officers on their company's board of directors: an empirical examination of financial reporting quality and entrenchment. Working Paper, Bentley University.
-
Bedard, J., Hoitash, R., Hoitash, U., 2010. Chief financial officers on their company's board of directors: an empirical examination of financial reporting quality and entrenchment. Working Paper, Bentley University.
-
(2010)
-
-
Bedard, J.1
Hoitash, R.2
Hoitash, U.3
-
47
-
-
18944393774
-
The changing role of accounting numbers in public lending agreements
-
Begley J., Freeman R. The changing role of accounting numbers in public lending agreements. Accounting Horizons 2004, 18:81-96.
-
(2004)
Accounting Horizons
, vol.18
, pp. 81-96
-
-
Begley, J.1
Freeman, R.2
-
48
-
-
0033236338
-
Incentives and penalties related to earnings overstatements that violate GAAP
-
Beneish M.D. Incentives and penalties related to earnings overstatements that violate GAAP. The Accounting Review 1999, 74:425-457.
-
(1999)
The Accounting Review
, vol.74
, pp. 425-457
-
-
Beneish, M.D.1
-
49
-
-
21144476534
-
Costs of technical violation of accounting-based debt covenants
-
Beneish M.D., Press E. Costs of technical violation of accounting-based debt covenants. The Accounting Review 1993, 68:233-257.
-
(1993)
The Accounting Review
, vol.68
, pp. 233-257
-
-
Beneish, M.D.1
Press, E.2
-
50
-
-
0037724997
-
The impact of SFAS No. 131 on information and monitoring
-
Berger P.G., Hann R. The impact of SFAS No. 131 on information and monitoring. Journal of Accounting Research 2003, 41:163-223.
-
(2003)
Journal of Accounting Research
, vol.41
, pp. 163-223
-
-
Berger, P.G.1
Hann, R.2
-
52
-
-
0344983396
-
Enjoying the quiet life? Corporate governance and managerial preferences
-
Bertrand M., Mullainathan S. Enjoying the quiet life? Corporate governance and managerial preferences. Journal of Political Economy 2003, 111:1043-1075.
-
(2003)
Journal of Political Economy
, vol.111
, pp. 1043-1075
-
-
Bertrand, M.1
Mullainathan, S.2
-
53
-
-
78649932870
-
-
Corporate information environment: management reports and forecasts, analyst reports, other disclosures, and auditing. Journal of Accounting and Economics, this issue.
-
Beyer, A., Cohen, D., Lys, T., Walther, B. Corporate information environment: management reports and forecasts, analyst reports, other disclosures, and auditing. Journal of Accounting and Economics, this issue.
-
-
-
Beyer, A.1
Cohen, D.2
Lys, T.3
Walther, B.4
-
54
-
-
79953285137
-
Lending relationships and loan contract terms
-
(doi:10.1093/rfs/hhp064, published online October 7, 2009)
-
Bharath S.T., Dahiya S., Saunders A., Srinivasan A. Lending relationships and loan contract terms. Review of Financial Studies 2009, (doi:10.1093/rfs/hhp064, published online October 7, 2009).
-
(2009)
Review of Financial Studies
-
-
Bharath, S.T.1
Dahiya, S.2
Saunders, A.3
Srinivasan, A.4
-
56
-
-
0345016930
-
Effects of corporate governance on bond ratings and yields
-
Bhojraj S., Sengupta P. Effects of corporate governance on bond ratings and yields. Journal of Business 2003, 76:455-475.
-
(2003)
Journal of Business
, vol.76
, pp. 455-475
-
-
Bhojraj, S.1
Sengupta, P.2
-
57
-
-
37049011584
-
Accounting quality and firm-level capital investment
-
Biddle G., Hilary G. Accounting quality and firm-level capital investment. The Accounting Review 2006, 81:963-982.
-
(2006)
The Accounting Review
, vol.81
, pp. 963-982
-
-
Biddle, G.1
Hilary, G.2
-
58
-
-
11144303546
-
Regulatory monitoring as a substitute for covenants
-
Black E.L., Carnes T.A., Moseback M., Moyer S.E. Regulatory monitoring as a substitute for covenants. Journal of Accounting and Economics 2004, 37:367-391.
-
(2004)
Journal of Accounting and Economics
, vol.37
, pp. 367-391
-
-
Black, E.L.1
Carnes, T.A.2
Moseback, M.3
Moyer, S.E.4
-
61
-
-
34249892837
-
The determinants of corporate board size and independence
-
Boone A., Field L., Karpoff J., Raheja C. The determinants of corporate board size and independence. Journal of Financial Economics 2007, 85:66-101.
-
(2007)
Journal of Financial Economics
, vol.85
, pp. 66-101
-
-
Boone, A.1
Field, L.2
Karpoff, J.3
Raheja, C.4
-
62
-
-
21444444859
-
Moral hazard and secured lending in an infinitely repeated credit market game
-
Boot A.W.A., Thakor A.V. Moral hazard and secured lending in an infinitely repeated credit market game. International Economic Review 1994, 35:899-920.
-
(1994)
International Economic Review
, vol.35
, pp. 899-920
-
-
Boot, A.W.A.1
Thakor, A.V.2
-
63
-
-
0037289033
-
Accounting and stock price performance in dynamic CEO compensation arrangements
-
Boschen J.F., Duru A., Gordon L.A., Smith K.J. Accounting and stock price performance in dynamic CEO compensation arrangements. The Accounting Review 2003, 78:143-168.
-
(2003)
The Accounting Review
, vol.78
, pp. 143-168
-
-
Boschen, J.F.1
Duru, A.2
Gordon, L.A.3
Smith, K.J.4
-
64
-
-
0742269353
-
Empirical research on CEO turnover and firm-performance: a discussion
-
Brickley J.A. Empirical research on CEO turnover and firm-performance: a discussion. Journal of Accounting and Economics 2003, 36:227-233.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 227-233
-
-
Brickley, J.A.1
-
65
-
-
0031161696
-
Leadership structure: separating the CEO and chairman of the board
-
Brickley J.A., Coles J., Jarrell G. Leadership structure: separating the CEO and chairman of the board. Journal of Corporate Finance 1997, 3:189-220.
-
(1997)
Journal of Corporate Finance
, vol.3
, pp. 189-220
-
-
Brickley, J.A.1
Coles, J.2
Jarrell, G.3
-
66
-
-
0000947671
-
What happens to CEOs after they retire? New evidence on career concerns, horizon problems, and CEO incentives
-
Brickley J.A., Coles J.L., Linck J.S. What happens to CEOs after they retire? New evidence on career concerns, horizon problems, and CEO incentives. Journal of Financial Economics 1999, 52:341-377.
-
(1999)
Journal of Financial Economics
, vol.52
, pp. 341-377
-
-
Brickley, J.A.1
Coles, J.L.2
Linck, J.S.3
-
67
-
-
78649945908
-
-
Corporate governance myths: some comments on Armstrong, Guay, and Weber. Journal of Accounting and Economics, this issue.
-
Brickley, J.A., Zimmerman, J.L. Corporate governance myths: some comments on Armstrong, Guay, and Weber. Journal of Accounting and Economics, this issue.
-
-
-
Brickley, J.A.1
Zimmerman, J.L.2
-
68
-
-
33745588709
-
The importance of reporting incentives: earnings management in European private and public firms
-
Burghstahler D., Hail L., Leuz C. The importance of reporting incentives: earnings management in European private and public firms. The Accounting Review 2006, 81:983-1016.
-
(2006)
The Accounting Review
, vol.81
, pp. 983-1016
-
-
Burghstahler, D.1
Hail, L.2
Leuz, C.3
-
69
-
-
29244483408
-
The impact of performance-based compensation on misreporting
-
Burns N., Kedia S. The impact of performance-based compensation on misreporting. Journal of Financial Economics 2006, 79:35-67.
-
(2006)
Journal of Financial Economics
, vol.79
, pp. 35-67
-
-
Burns, N.1
Kedia, S.2
-
70
-
-
0742276632
-
Financial accounting information, organizational complexity, and corporate governance systems
-
Bushman R., Chen Q., Engel E., Smith A. Financial accounting information, organizational complexity, and corporate governance systems. Journal of Accounting and Economics 2004, 37:167-201.
-
(2004)
Journal of Accounting and Economics
, vol.37
, pp. 167-201
-
-
Bushman, R.1
Chen, Q.2
Engel, E.3
Smith, A.4
-
71
-
-
33645137964
-
An analysis of the relation between the stewardship and valuation roles of earnings
-
Bushman R., Engel E., Smith A. An analysis of the relation between the stewardship and valuation roles of earnings. Journal of Accounting Research 2006, 44:53-83.
-
(2006)
Journal of Accounting Research
, vol.44
, pp. 53-83
-
-
Bushman, R.1
Engel, E.2
Smith, A.3
-
72
-
-
33746890902
-
Financial reporting incentives for conservative accounting: the influence of legal and political institutions
-
Bushman R., Piotroski J.D. Financial reporting incentives for conservative accounting: the influence of legal and political institutions. Journal of Accounting and Economics 2006, 42:107-148.
-
(2006)
Journal of Accounting and Economics
, vol.42
, pp. 107-148
-
-
Bushman, R.1
Piotroski, J.D.2
-
74
-
-
0000108966
-
Financial accounting information and corporate governance
-
Bushman R., Smith A.J. Financial accounting information and corporate governance. Journal of Accounting and Economics 2001, 32:237-333.
-
(2001)
Journal of Accounting and Economics
, vol.32
, pp. 237-333
-
-
Bushman, R.1
Smith, A.J.2
-
75
-
-
78649914028
-
-
Information asymmetry and corporate governance. Working Paper.
-
Cai, J., Liu, Y., Qian, Y., 2009. Information asymmetry and corporate governance. Working Paper.
-
(2009)
-
-
Cai, J.1
Liu, Y.2
Qian, Y.3
-
76
-
-
0034348046
-
Audit committee composition and auditor reporting
-
Carcello J., Neal T. Audit committee composition and auditor reporting. The Accounting Review 2000, 75:453-467.
-
(2000)
The Accounting Review
, vol.75
, pp. 453-467
-
-
Carcello, J.1
Neal, T.2
-
77
-
-
0037289529
-
Audit committee characteristics and auditor dismissals following "new" going-concern reports
-
Carcello J., Neal T. Audit committee characteristics and auditor dismissals following "new" going-concern reports. The Accounting Review 2003, 78:95-117.
-
(2003)
The Accounting Review
, vol.78
, pp. 95-117
-
-
Carcello, J.1
Neal, T.2
-
79
-
-
51749102179
-
How does financing impact investment? The role of debt covenants
-
Chava S., Roberts M.R. How does financing impact investment? The role of debt covenants. Journal of Finance 2008, 63:2085-2121.
-
(2008)
Journal of Finance
, vol.63
, pp. 2085-2121
-
-
Chava, S.1
Roberts, M.R.2
-
80
-
-
78649939804
-
-
Does incentive-based compensation impair independence of internal auditors? Evidence from audit fees. Working Paper, Arizona State University.
-
Chen, H., Chung, H.H., Wynn, J.P., 2009. Does incentive-based compensation impair independence of internal auditors? Evidence from audit fees. Working Paper, Arizona State University.
-
(2009)
-
-
Chen, H.1
Chung, H.H.2
Wynn, J.P.3
-
81
-
-
42149171409
-
Do family firms provide more or less voluntary disclosure?
-
Chen S., Chen X., Cheng Q. Do family firms provide more or less voluntary disclosure?. Journal of Accounting Research 2008, 46:499-536.
-
(2008)
Journal of Accounting Research
, vol.46
, pp. 499-536
-
-
Chen, S.1
Chen, X.2
Cheng, Q.3
-
82
-
-
34247398350
-
On the relation between conservatism in accounting standards and incentives for earnings management
-
Chen Q., Hemmer T., Zhang Y. On the relation between conservatism in accounting standards and incentives for earnings management. Journal of Accounting Research 2007, 45:541-565.
-
(2007)
Journal of Accounting Research
, vol.45
, pp. 541-565
-
-
Chen, Q.1
Hemmer, T.2
Zhang, Y.3
-
83
-
-
56649090947
-
Earnings restatements, changes in CEO compensation, and firm performance
-
Cheng Q., Farber D.F. Earnings restatements, changes in CEO compensation, and firm performance. The Accounting Review 2008, 83:1217-1250.
-
(2008)
The Accounting Review
, vol.83
, pp. 1217-1250
-
-
Cheng, Q.1
Farber, D.F.2
-
84
-
-
18944390386
-
Equity incentives and earnings management
-
Cheng Q., Warfield T.D. Equity incentives and earnings management. The Accounting Review 2005, 80:441-476.
-
(2005)
The Accounting Review
, vol.80
, pp. 441-476
-
-
Cheng, Q.1
Warfield, T.D.2
-
85
-
-
78649943635
-
-
Contracting on mandatory changes to GAAP: new practice and its determinants. Working Paper.
-
Christensen, H.B., Nikolaev, V., 2010. Contracting on mandatory changes to GAAP: new practice and its determinants. Working Paper.
-
(2010)
-
-
Christensen, H.B.1
Nikolaev, V.2
-
88
-
-
84979188687
-
The nature of the firm
-
Coase R. The nature of the firm. Economica 1937, 4:386-405.
-
(1937)
Economica
, vol.4
, pp. 386-405
-
-
Coase, R.1
-
89
-
-
0036868524
-
Racing towards the top? The impact of cross-listings and stock market competition on international corporate governance
-
Coffee J.C. Racing towards the top? The impact of cross-listings and stock market competition on international corporate governance. Columbia Law Review 2002, 102:1757-1831.
-
(2002)
Columbia Law Review
, vol.102
, pp. 1757-1831
-
-
Coffee, J.C.1
-
91
-
-
33748449337
-
Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations
-
Comprix J., Muller K.A. Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations. Journal of Accounting and Economics 2006, 42:385-416.
-
(2006)
Journal of Accounting and Economics
, vol.42
, pp. 385-416
-
-
Comprix, J.1
Muller, K.A.2
-
92
-
-
0001245231
-
The use of equity grants to manage optimal equity incentive levels
-
Core J.E., Guay W.R. The use of equity grants to manage optimal equity incentive levels. Journal of Accounting and Economics 1999, 28:151-184.
-
(1999)
Journal of Accounting and Economics
, vol.28
, pp. 151-184
-
-
Core, J.E.1
Guay, W.R.2
-
93
-
-
0036017572
-
Estimating the value of employee stock option portfolios and their sensitivities to price and volatility
-
Core J.E., Guay W.R. Estimating the value of employee stock option portfolios and their sensitivities to price and volatility. Journal of Accounting Research 2002, 40:613-630.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 613-630
-
-
Core, J.E.1
Guay, W.R.2
-
94
-
-
78649957816
-
-
Is pay too high and are incentives too low? A wealth-based contracting framework. Working Paper.
-
Core, J.E., Guay, W.R., 2010. Is pay too high and are incentives too low? A wealth-based contracting framework. Working Paper.
-
(2010)
-
-
Core, J.E.1
Guay, W.R.2
-
97
-
-
0242511198
-
Price versus non-price performance measures in optimal CEO compensation contracts
-
Core J.E., Guay W.R., Verrecchia R.E. Price versus non-price performance measures in optimal CEO compensation contracts. The Accounting Review 2003, 78:957-981.
-
(2003)
The Accounting Review
, vol.78
, pp. 957-981
-
-
Core, J.E.1
Guay, W.R.2
Verrecchia, R.E.3
-
98
-
-
0001650996
-
Corporate governance, chief executive officer compensation, and firm performance
-
Core J.E., Holthausen R.W., Larcker D.F. Corporate governance, chief executive officer compensation, and firm performance. Journal of Financial Economics. 1999, 51:371-406.
-
(1999)
Journal of Financial Economics.
, vol.51
, pp. 371-406
-
-
Core, J.E.1
Holthausen, R.W.2
Larcker, D.F.3
-
99
-
-
78649922514
-
-
The impact of financial reporting quality on debt contracting: evidence from internal control weakness reports. Working Paper.
-
Costello, A.M., Wittenberg-Moerman, R., 2010. The impact of financial reporting quality on debt contracting: evidence from internal control weakness reports. Working Paper.
-
(2010)
-
-
Costello, A.M.1
Wittenberg-Moerman, R.2
-
101
-
-
0010209243
-
An analysis of differences between non-major oil firms using successful efforts and full cost methods
-
Deakin E.B. An analysis of differences between non-major oil firms using successful efforts and full cost methods. The Accounting Review 1979, 54:722-734.
-
(1979)
The Accounting Review
, vol.54
, pp. 722-734
-
-
Deakin, E.B.1
-
102
-
-
46549097703
-
Managerial ownership of voting rights: a study of public corporations with dual classes of common stock
-
DeAngelo H., DeAngelo L. Managerial ownership of voting rights: a study of public corporations with dual classes of common stock. Journal of Financial Economics 1985, 14:33-69.
-
(1985)
Journal of Financial Economics
, vol.14
, pp. 33-69
-
-
DeAngelo, H.1
DeAngelo, L.2
-
103
-
-
0036997124
-
The quality of accruals and earnings
-
Dechow P., Dichev I. The quality of accruals and earnings. The Accounting Review 2002, 77:35-59.
-
(2002)
The Accounting Review
, vol.77
, pp. 35-59
-
-
Dechow, P.1
Dichev, I.2
-
104
-
-
44949280589
-
Executive incentives and the horizon problem: an empirical investigation
-
Dechow P., Sloan R. Executive incentives and the horizon problem: an empirical investigation. Journal of Accounting and Economics 1991, 14:51-89.
-
(1991)
Journal of Accounting and Economics
, vol.14
, pp. 51-89
-
-
Dechow, P.1
Sloan, R.2
-
106
-
-
18144423169
-
Does the market value financial expertise on audit committees of boards of directors?
-
DeFond M., Hann R., Hu X. Does the market value financial expertise on audit committees of boards of directors?. Journal of Accounting Research 2005, 43:153-193.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 153-193
-
-
DeFond, M.1
Hann, R.2
Hu, X.3
-
107
-
-
0000316503
-
Incidence and circumstances of accounting errors
-
DeFond M., Jiambalvo J. Incidence and circumstances of accounting errors. The Accounting Review 1991, 66:643-655.
-
(1991)
The Accounting Review
, vol.66
, pp. 643-655
-
-
DeFond, M.1
Jiambalvo, J.2
-
108
-
-
20144367855
-
Performance measure garbling under renegotiation in multi-period agencies
-
Demski J.S., Frimor H. Performance measure garbling under renegotiation in multi-period agencies. Journal of Accounting Research 1999, 37:187-214.
-
(1999)
Journal of Accounting Research
, vol.37
, pp. 187-214
-
-
Demski, J.S.1
Frimor, H.2
-
109
-
-
0033098653
-
Summarization with errors: a perspective on empirical investigations of agency relationships
-
Demski J.S., Sappington D.E.M. Summarization with errors: a perspective on empirical investigations of agency relationships. Management Accounting Research 1999, 10:21-37.
-
(1999)
Management Accounting Research
, vol.10
, pp. 21-37
-
-
Demski, J.S.1
Sappington, D.E.M.2
-
111
-
-
33644700100
-
The reputational penalty for aggressive accounting: earnings restatements and management turnover
-
Desai H., Hogan C.E., Wilkins M.S. The reputational penalty for aggressive accounting: earnings restatements and management turnover. The Accounting Review 2006, 81:83-112.
-
(2006)
The Accounting Review
, vol.81
, pp. 83-112
-
-
Desai, H.1
Hogan, C.E.2
Wilkins, M.S.3
-
112
-
-
54249140166
-
Corporate governance and agency conflicts
-
Dey A. Corporate governance and agency conflicts. Journal of Accounting Research 2008, 46:1143-1181.
-
(2008)
Journal of Accounting Research
, vol.46
, pp. 1143-1181
-
-
Dey, A.1
-
113
-
-
79952343754
-
-
Firm disclosure policy and the choice between private and public debt. Contemporary Accounting Research, in press doi:10.1111/j.1911-3846.2010.01039.x
-
Dhaliwal, D.S., Khurana, I.K., Pereira, R. Firm disclosure policy and the choice between private and public debt. Contemporary Accounting Research, in press, doi:10.1111/j.1911-3846.2010.01039.x.
-
-
-
Dhaliwal, D.S.1
Khurana, I.K.2
Pereira, R.3
-
114
-
-
84935413182
-
Monitoring and reputation: the choice between bank loans and directly placed debt
-
Diamond D. Monitoring and reputation: the choice between bank loans and directly placed debt. Journal of Political Economy 1991, 99:689-721.
-
(1991)
Journal of Political Economy
, vol.99
, pp. 689-721
-
-
Diamond, D.1
-
115
-
-
0036026432
-
Large-sample evidence on the debt covenant hypothesis
-
Dichev I., Skinner D. Large-sample evidence on the debt covenant hypothesis. Journal of Accounting Research 2002, 40:1091-1123.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 1091-1123
-
-
Dichev, I.1
Skinner, D.2
-
116
-
-
0035732118
-
Agent employment horizons and contracting demand for forward-looking performance measures
-
Dikolli S.S. Agent employment horizons and contracting demand for forward-looking performance measures. Journal of Accounting Research 2001, 39:481-494.
-
(2001)
Journal of Accounting Research
, vol.39
, pp. 481-494
-
-
Dikolli, S.S.1
-
117
-
-
84982388763
-
The impact of regulations on financial accounting research
-
Dopuch N. The impact of regulations on financial accounting research. Contemporary Accounting Research 1989, 5:494-500.
-
(1989)
Contemporary Accounting Research
, vol.5
, pp. 494-500
-
-
Dopuch, N.1
-
120
-
-
0348158701
-
Leading indicator variables, performance measurement, and long-term versus short-term contracts
-
Dutta S., Reichelstein S. Leading indicator variables, performance measurement, and long-term versus short-term contracts. Journal of Accounting Research 2003, 41:837-866.
-
(2003)
Journal of Accounting Research
, vol.41
, pp. 837-866
-
-
Dutta, S.1
Reichelstein, S.2
-
121
-
-
27844513347
-
Stock price, earnings, and book value in managerial performance measures
-
Dutta S., Reichelstein S. Stock price, earnings, and book value in managerial performance measures. The Accounting Review 2005, 80:1069-1100.
-
(2005)
The Accounting Review
, vol.80
, pp. 1069-1100
-
-
Dutta, S.1
Reichelstein, S.2
-
122
-
-
0036004045
-
Revenue recognition in a mutliperiod agency setting
-
Dutta S., Zhang X. Revenue recognition in a mutliperiod agency setting. Journal of Accounting Research 2002, 40:67-83.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 67-83
-
-
Dutta, S.1
Zhang, X.2
-
123
-
-
0000185032
-
Earnings management in an overlapping generations model
-
Dye R.A. Earnings management in an overlapping generations model. Journal of Accounting Research 1988, 26:195-235.
-
(1988)
Journal of Accounting Research
, vol.26
, pp. 195-235
-
-
Dye, R.A.1
-
124
-
-
0042868548
-
An evaluation of "essays on disclosure" and the disclosure literature in accounting
-
Dye R.A. An evaluation of "essays on disclosure" and the disclosure literature in accounting. Journal of Accounting and Economics 2001, 32:181-235.
-
(2001)
Journal of Accounting and Economics
, vol.32
, pp. 181-235
-
-
Dye, R.A.1
-
125
-
-
34547662432
-
Why do corporate managers misstate financial statements? The role of option compensation and other factors
-
Efendi J., Srivastava A., Swanson E.P. Why do corporate managers misstate financial statements? The role of option compensation and other factors. Journal of Financial Economics 2007, 85:667-708.
-
(2007)
Journal of Financial Economics
, vol.85
, pp. 667-708
-
-
Efendi, J.1
Srivastava, A.2
Swanson, E.P.3
-
127
-
-
84984262531
-
Factors affecting the scope and initial tightness of covenant restrictions in private lending agreements
-
El-Gazzar S., Pastena V. Factors affecting the scope and initial tightness of covenant restrictions in private lending agreements. Contemporary Accounting Research 1991, 8:133-151.
-
(1991)
Contemporary Accounting Research
, vol.8
, pp. 133-151
-
-
El-Gazzar, S.1
Pastena, V.2
-
128
-
-
33846388416
-
Discussion of does the market value financial expertise on audit committees of boards of directors?
-
Engel E. Discussion of does the market value financial expertise on audit committees of boards of directors?. Journal of Accounting Research 2005, 43:195-204.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 195-204
-
-
Engel, E.1
-
130
-
-
73949111965
-
Audit committee compensation and the demand for monitoring of the financial reporting process
-
Engel E., Hayes R.M., Wang X. Audit committee compensation and the demand for monitoring of the financial reporting process. Journal of Accounting and Economics 2010, 49:136-154.
-
(2010)
Journal of Accounting and Economics
, vol.49
, pp. 136-154
-
-
Engel, E.1
Hayes, R.M.2
Wang, X.3
-
131
-
-
33645166634
-
Is there a link between executive equity incentives and accounting fraud?
-
Erickson M., Hanlon M., Maydew E.L. Is there a link between executive equity incentives and accounting fraud?. Journal of Accounting Research 2006, 44:113-143.
-
(2006)
Journal of Accounting Research
, vol.44
, pp. 113-143
-
-
Erickson, M.1
Hanlon, M.2
Maydew, E.L.3
-
132
-
-
0036335818
-
Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation
-
Espahbodi H., Espahbodi P., Rezaee Z., Tehranian H. Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation. Journal of Accounting and Economics 2002, 33:343-373.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 343-373
-
-
Espahbodi, H.1
Espahbodi, P.2
Rezaee, Z.3
Tehranian, H.4
-
134
-
-
0003791755
-
-
Holt, Rinehart, and Winston, New York
-
Fama E.F., Miller M. The Theory of Finance 1972, Holt, Rinehart, and Winston, New York.
-
(1972)
The Theory of Finance
-
-
Fama, E.F.1
Miller, M.2
-
135
-
-
0036331681
-
Corporate ownership structure and the informativeness of accounting earnings in East Asia
-
Fan J.P.H., Wong T.J. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics 2002, 33:401-425.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 401-425
-
-
Fan, J.P.H.1
Wong, T.J.2
-
136
-
-
14844301720
-
Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia
-
Fan J.P.H., Wong T.J. Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research 2005, 43:35-72.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 35-72
-
-
Fan, J.P.H.1
Wong, T.J.2
-
137
-
-
18944401883
-
Restoring trust after fraud: does corporate governance matter?
-
Farber D. Restoring trust after fraud: does corporate governance matter?. The Accounting Review 2005, 80:539-561.
-
(2005)
The Accounting Review
, vol.80
, pp. 539-561
-
-
Farber, D.1
-
138
-
-
78649928564
-
-
Why do CFOs become involved in material accounting manipulations? Working Paper.
-
Feng, M., Ge, W., Luo, S., Shevlin, T.J., 2010. Why do CFOs become involved in material accounting manipulations? Working Paper.
-
(2010)
-
-
Feng, M.1
Ge, W.2
Luo, S.3
Shevlin, T.J.4
-
139
-
-
33947212344
-
Corporate governance, idiosyncratic risk, and information flow
-
Ferreira M.A., Laux P.A. Corporate governance, idiosyncratic risk, and information flow. Journal of Finance 2007, 62:951-989.
-
(2007)
Journal of Finance
, vol.62
, pp. 951-989
-
-
Ferreira, M.A.1
Laux, P.A.2
-
140
-
-
78649947404
-
-
Board structure and price informativeness. Journal of Financial Economics, forthcoming.
-
Ferreira, D., Ferreira, M., Raposo, C. Board structure and price informativeness. Journal of Financial Economics, forthcoming.
-
-
-
Ferreira, D.1
Ferreira, M.2
Raposo, C.3
-
141
-
-
34848841525
-
Financial fraud, director reputation, and shareholder wealth
-
Fich E.M., Shivdasani A. Financial fraud, director reputation, and shareholder wealth. Journal of Financial Economics 2007, 86:306-336.
-
(2007)
Journal of Financial Economics
, vol.86
, pp. 306-336
-
-
Fich, E.M.1
Shivdasani, A.2
-
143
-
-
8744303835
-
The market pricing of accruals quality
-
Francis J., LaFond R., Ohlsson P., Schipper K. The market pricing of accruals quality. Journal of Accounting and Economics 2005, 39:295-327.
-
(2005)
Journal of Accounting and Economics
, vol.39
, pp. 295-327
-
-
Francis, J.1
LaFond, R.2
Ohlsson, P.3
Schipper, K.4
-
145
-
-
17544367152
-
Earnings and dividend informativeness when cash flow rights are separated from voting rights
-
Francis J., Schipper K., Vincent L. Earnings and dividend informativeness when cash flow rights are separated from voting rights. Journal of Accounting and Economics 2005, 39:329-360.
-
(2005)
Journal of Accounting and Economics
, vol.39
, pp. 329-360
-
-
Francis, J.1
Schipper, K.2
Vincent, L.3
-
147
-
-
37849050913
-
GAAP goodwill and debt contracting efficiency: evidence from net worth covenants
-
Frankel R., Seethamraju C., Zach T. GAAP goodwill and debt contracting efficiency: evidence from net worth covenants. Review of Accounting Studies 2008, 13:87-118.
-
(2008)
Review of Accounting Studies
, vol.13
, pp. 87-118
-
-
Frankel, R.1
Seethamraju, C.2
Zach, T.3
-
148
-
-
0001514682
-
Moral hazard and renegotiation in agency contracts
-
Fudenberg D., Tirole J. Moral hazard and renegotiation in agency contracts. Econometrica 1990, 58:1279-1320.
-
(1990)
Econometrica
, vol.58
, pp. 1279-1320
-
-
Fudenberg, D.1
Tirole, J.2
-
149
-
-
0012125938
-
Incentive-compatible debt contracts: The one-period problem
-
Gale D., Hellwig M. Incentive-compatible debt contracts: The one-period problem. Review of Economic Studies 1985, 52:647-663.
-
(1985)
Review of Economic Studies
, vol.52
, pp. 647-663
-
-
Gale, D.1
Hellwig, M.2
-
152
-
-
78649910579
-
-
Is corporate governance effective in emerging markets? Working Paper, Federal Reserve Board.
-
Gibson, M.S., 2002. Is corporate governance effective in emerging markets? Working Paper, Federal Reserve Board.
-
(2002)
-
-
Gibson, M.S.1
-
153
-
-
9944241220
-
On the value of transparency in agencies with renegotiation
-
Gigler F.B., Hemmer T. On the value of transparency in agencies with renegotiation. Journal of Accounting Research 2004, 42:871-893.
-
(2004)
Journal of Accounting Research
, vol.42
, pp. 871-893
-
-
Gigler, F.B.1
Hemmer, T.2
-
154
-
-
63849316353
-
Accounting conservatism and the efficiency of debt contracts
-
Gigler F., Kanodia C., Sapra H., Venugopalan R. Accounting conservatism and the efficiency of debt contracts. Journal of Accounting Research 2009, 47:767-797.
-
(2009)
Journal of Accounting Research
, vol.47
, pp. 767-797
-
-
Gigler, F.1
Kanodia, C.2
Sapra, H.3
Venugopalan, R.4
-
155
-
-
68249158391
-
Explicit versus. implicit contracts: evidence from CEO employment agreements
-
Gillan S.L., Hartzell J.C., Parrino R. Explicit versus. implicit contracts: evidence from CEO employment agreements. Journal of Finance 2009, 64:1629-1655.
-
(2009)
Journal of Finance
, vol.64
, pp. 1629-1655
-
-
Gillan, S.L.1
Hartzell, J.C.2
Parrino, R.3
-
156
-
-
78649925637
-
-
Evidence on corporate governance. Working Paper, University of Texas at Austin.
-
Gillan, S., Hartzell, J., Starks, L., 2006. Evidence on corporate governance. Working Paper, University of Texas at Austin.
-
(2006)
-
-
Gillan, S.1
Hartzell, J.2
Starks, L.3
-
157
-
-
77149127725
-
Does public ownership of equity improve earnings quality?
-
Givoly D., Hayn C., Katz S. Does public ownership of equity improve earnings quality?. Accounting Review 2010, 85:195-225.
-
(2010)
Accounting Review
, vol.85
, pp. 195-225
-
-
Givoly, D.1
Hayn, C.2
Katz, S.3
-
162
-
-
0002345792
-
The sensitivity of CEO wealth to equity risk: an analysis of the magnitude and determinants
-
Guay W.R. The sensitivity of CEO wealth to equity risk: an analysis of the magnitude and determinants. Journal of Financial Economics 1999, 53:43-71.
-
(1999)
Journal of Financial Economics
, vol.53
, pp. 43-71
-
-
Guay, W.R.1
-
163
-
-
46049115250
-
Conservative financial reporting, debt covenants, and the agency costs of debt
-
Guay W. Conservative financial reporting, debt covenants, and the agency costs of debt. Journal of Accounting and Economics 2008, 45:175-180.
-
(2008)
Journal of Accounting and Economics
, vol.45
, pp. 175-180
-
-
Guay, W.1
-
164
-
-
33746876380
-
Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)
-
Guay W., Verrecchia R. Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006). Journal of Accounting and Economics 2006, 42:149-165.
-
(2006)
Journal of Accounting and Economics
, vol.42
, pp. 149-165
-
-
Guay, W.1
Verrecchia, R.2
-
165
-
-
78649935908
-
-
Conservative disclosure. Working Paper, University of Pennsylvania.
-
Guay, W., Verrecchia, R., 2007. Conservative disclosure. Working Paper, University of Pennsylvania.
-
(2007)
-
-
Guay, W.1
Verrecchia, R.2
-
166
-
-
70350425205
-
Auditor choice in privatized firms: empirical evidence on the role of state and foreign owners
-
Guedhami O., Pittman J.A., Saffar W. Auditor choice in privatized firms: empirical evidence on the role of state and foreign owners. Journal of Accounting and Economics 2009, 48:151-171.
-
(2009)
Journal of Accounting and Economics
, vol.48
, pp. 151-171
-
-
Guedhami, O.1
Pittman, J.A.2
Saffar, W.3
-
167
-
-
77954345261
-
Short-term debt maturity structures, credit ratings, and the pricing of audit services
-
Gul F.A., Goodwin J. Short-term debt maturity structures, credit ratings, and the pricing of audit services. The Accounting Review 2010, 85:877-909.
-
(2010)
The Accounting Review
, vol.85
, pp. 877-909
-
-
Gul, F.A.1
Goodwin, J.2
-
169
-
-
78649933235
-
-
A review of tax research. Journal of Accounting and Economics, this issue.
-
Hanlon, M., Heitzman, S. A review of tax research. Journal of Accounting and Economics, this issue.
-
-
-
Hanlon, M.1
Heitzman, S.2
-
170
-
-
35748949788
-
Incentives to cheat: the influence of executive compensation and firm performance on financial misrepresentation
-
Harris J., Bromiley P. Incentives to cheat: the influence of executive compensation and firm performance on financial misrepresentation. Organizational Science 2007, 18:350-367.
-
(2007)
Organizational Science
, vol.18
, pp. 350-367
-
-
Harris, J.1
Bromiley, P.2
-
172
-
-
84977721089
-
The theory of capital structure
-
Harris M., Raviv A. The theory of capital structure. Journal of Finance 1991, 46:297-355.
-
(1991)
Journal of Finance
, vol.46
, pp. 297-355
-
-
Harris, M.1
Raviv, A.2
-
175
-
-
0039993932
-
Default and renegotiation: a dynamic debt model
-
Hart O., Moore J. Default and renegotiation: a dynamic debt model. Quarterly Journal of Economics 1998, 113:1-41.
-
(1998)
Quarterly Journal of Economics
, vol.113
, pp. 1-41
-
-
Hart, O.1
Moore, J.2
-
176
-
-
84960599817
-
A theory of debt based on the inalienability of human capital
-
Hart O., Moore J. A theory of debt based on the inalienability of human capital. Quarterly Journal of Economics 1994, 109:841-879.
-
(1994)
Quarterly Journal of Economics
, vol.109
, pp. 841-879
-
-
Hart, O.1
Moore, J.2
-
177
-
-
84962992220
-
Contract renegotiation and coasian dynamics
-
Hart O., Tirole J. Contract renegotiation and coasian dynamics. Review of Economic Studies 1988, 55:509-540.
-
(1988)
Review of Economic Studies
, vol.55
, pp. 509-540
-
-
Hart, O.1
Tirole, J.2
-
178
-
-
46549101724
-
The effect of bonus schemes on accounting decisions
-
Healy P.M. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 1985, 7:85-107.
-
(1985)
Journal of Accounting and Economics
, vol.7
, pp. 85-107
-
-
Healy, P.M.1
-
179
-
-
0012319054
-
Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature
-
Healy P., Palepu K. Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature. Journal of Accounting and Economics 1990, 31:405-440.
-
(1990)
Journal of Accounting and Economics
, vol.31
, pp. 405-440
-
-
Healy, P.1
Palepu, K.2
-
180
-
-
0040435565
-
Causal parameters and policy analysis in economics: a twentieth century retrospective
-
Heckman J.J. Causal parameters and policy analysis in economics: a twentieth century retrospective. Quarterly Journal of Economics 2000, 115:45-97.
-
(2000)
Quarterly Journal of Economics
, vol.115
, pp. 45-97
-
-
Heckman, J.J.1
-
181
-
-
0034860536
-
Microdata, heterogeneity, and the evaluation of public policy: nobel lecture
-
Heckman J.J. Microdata, heterogeneity, and the evaluation of public policy: nobel lecture. Journal of Political Economy 2001, 109:673-748.
-
(2001)
Journal of Political Economy
, vol.109
, pp. 673-748
-
-
Heckman, J.J.1
-
182
-
-
78649950550
-
-
Econometric causality. NBER Working Paper 13934.
-
Heckman, J.J., 2008. Econometric causality. NBER Working Paper 13934.
-
(2008)
-
-
Heckman, J.J.1
-
183
-
-
0036434065
-
Discrete-time approximations of the Holmstrom-Milgrom Brownian-Motion model of intertemporal incentive provision
-
Hellwig M.F., Schmidt K.M. Discrete-time approximations of the Holmstrom-Milgrom Brownian-Motion model of intertemporal incentive provision. Econometrica 2002, 70:2225-2264.
-
(2002)
Econometrica
, vol.70
, pp. 2225-2264
-
-
Hellwig, M.F.1
Schmidt, K.M.2
-
184
-
-
27744439755
-
Lessons lost in linearity: a critical assessment of the general usefulness of LEN models in compensation research
-
Hemmer T. Lessons lost in linearity: a critical assessment of the general usefulness of LEN models in compensation research. Journal of Management Accounting Research 2004, 16:149-162.
-
(2004)
Journal of Management Accounting Research
, vol.16
, pp. 149-162
-
-
Hemmer, T.1
-
185
-
-
34547746763
-
Discussion of "Limited commitment in multi-agent contracting"
-
Hemmer T. Discussion of "Limited commitment in multi-agent contracting". Contemporary Accounting Research 2007, 24:377-385.
-
(2007)
Contemporary Accounting Research
, vol.24
, pp. 377-385
-
-
Hemmer, T.1
-
186
-
-
59049085121
-
The importance of distinguishing errors from irregularities in restatement research: the case of restatements and CEO/CFO turnover
-
Hennes K.M., Leone A.J., Miller B.P. The importance of distinguishing errors from irregularities in restatement research: the case of restatements and CEO/CFO turnover. The Accounting Review 2008, 83:1487-1519.
-
(2008)
The Accounting Review
, vol.83
, pp. 1487-1519
-
-
Hennes, K.M.1
Leone, A.J.2
Miller, B.P.3
-
188
-
-
0001045210
-
Moral hazard and verifiability: the effects of renegotiation in agency
-
Hermalin B.E., Katz M.L. Moral hazard and verifiability: the effects of renegotiation in agency. Econometrica 1991, 59:1735-1753.
-
(1991)
Econometrica
, vol.59
, pp. 1735-1753
-
-
Hermalin, B.E.1
Katz, M.L.2
-
189
-
-
0348194856
-
Endogenously chosen boards of directors and their monitoring of the CEO
-
Hermalin B.E., Weisbach M.S. Endogenously chosen boards of directors and their monitoring of the CEO. American Economic Review 1998, 88:96-118.
-
(1998)
American Economic Review
, vol.88
, pp. 96-118
-
-
Hermalin, B.E.1
Weisbach, M.S.2
-
190
-
-
0012583968
-
Boards of directors as an endogenously determined institution: a survey of the economic literature
-
Hermalin B., Weisbach M. Boards of directors as an endogenously determined institution: a survey of the economic literature. Economic Policy Review 2003, 9:7-26.
-
(2003)
Economic Policy Review
, vol.9
, pp. 7-26
-
-
Hermalin, B.1
Weisbach, M.2
-
191
-
-
67650324409
-
What fraction of stock option grants to top executives have been backdated or manipulated?
-
Heron R.A., Lie E. What fraction of stock option grants to top executives have been backdated or manipulated?. Management Science 2009, 55:513-525.
-
(2009)
Management Science
, vol.55
, pp. 513-525
-
-
Heron, R.A.1
Lie, E.2
-
192
-
-
33846502600
-
Does backdating explain the stock price pattern around executive stock option grants?
-
Heron R.A., Lie E. Does backdating explain the stock price pattern around executive stock option grants?. Journal of Financial Economics 2007, 83:271-295.
-
(2007)
Journal of Financial Economics
, vol.83
, pp. 271-295
-
-
Heron, R.A.1
Lie, E.2
-
193
-
-
67650711682
-
Corporate governance and internal control over financial reporting: a comparison of regulatory regimes
-
Hoitash U., Hoitash R., Bedard J. Corporate governance and internal control over financial reporting: a comparison of regulatory regimes. Accounting Review 2009, 84:839-867.
-
(2009)
Accounting Review
, vol.84
, pp. 839-867
-
-
Hoitash, U.1
Hoitash, R.2
Bedard, J.3
-
194
-
-
78649953896
-
-
Internal control material weaknesses, CFO compensation, and the moderating effects of corporate governance, external monitoring, and firm risk. Working Paper, Northeastern University.
-
Hoitash, U., Hoitash, R., Johnstone, K., 2009b. Internal control material weaknesses, CFO compensation, and the moderating effects of corporate governance, external monitoring, and firm risk. Working Paper, Northeastern University.
-
(2009)
-
-
Hoitash, U.1
Hoitash, R.2
Johnstone, K.3
-
196
-
-
0000139691
-
Moral hazard and observability
-
Holmstrom B. Moral hazard and observability. Bell Journal of Economics 1979, 10:74-91.
-
(1979)
Bell Journal of Economics
, vol.10
, pp. 74-91
-
-
Holmstrom, B.1
-
197
-
-
51849085921
-
Pay without performance and the managerial power hypothesis
-
Holmstrom B. Pay without performance and the managerial power hypothesis. Journal of Corporation Law 2005, 711-712.
-
(2005)
Journal of Corporation Law
, pp. 711-712
-
-
Holmstrom, B.1
-
198
-
-
0000871877
-
Aggregation and linearity in the provision of intertemporal incentives
-
Holmstrom B., Milgrom P. Aggregation and linearity in the provision of intertemporal incentives. Econometrica 1987, 55:303-328.
-
(1987)
Econometrica
, vol.55
, pp. 303-328
-
-
Holmstrom, B.1
Milgrom, P.2
-
199
-
-
0002430504
-
Multitask principal-agent analysis: incentive contracts, asset ownership, and job design
-
Holmstrom B., Milgrom P. Multitask principal-agent analysis: incentive contracts, asset ownership, and job design. Journal of Law, Economics, and Organization 1991, 7:524-552.
-
(1991)
Journal of Law, Economics, and Organization
, vol.7
, pp. 524-552
-
-
Holmstrom, B.1
Milgrom, P.2
-
201
-
-
0002604908
-
The relevance of value-relevance literature for financial accounting standard setting
-
Holthausen R.W., Watts R.L. The relevance of value-relevance literature for financial accounting standard setting. Journal of Accounting and Economics 2001, 31:3-75.
-
(2001)
Journal of Accounting and Economics
, vol.31
, pp. 3-75
-
-
Holthausen, R.W.1
Watts, R.L.2
-
204
-
-
64849112179
-
Recent developments in the econometrics of program evaluation
-
Imbens G.W., Wooldridge J.M. Recent developments in the econometrics of program evaluation. Journal of Economic Literature 2009, 47:5-86.
-
(2009)
Journal of Economic Literature
, vol.47
, pp. 5-86
-
-
Imbens, G.W.1
Wooldridge, J.M.2
-
205
-
-
0001066475
-
Agency costs of free cash flow, corporate finance, and takeovers
-
Jensen M.C. Agency costs of free cash flow, corporate finance, and takeovers. American Economic Review 1986, 76:323-329.
-
(1986)
American Economic Review
, vol.76
, pp. 323-329
-
-
Jensen, M.C.1
-
206
-
-
84993848601
-
The modern industrial revolution, exit, and the failure of internal control systems
-
Jensen M. The modern industrial revolution, exit, and the failure of internal control systems. Journal of Finance 1993, 48:831-880.
-
(1993)
Journal of Finance
, vol.48
, pp. 831-880
-
-
Jensen, M.1
-
207
-
-
44649197264
-
Theory of the firm: managerial behavior, agency costs, and ownership structure
-
Jensen M.C., Meckling W.H. Theory of the firm: managerial behavior, agency costs, and ownership structure. Journal of Financial Economics 1976, 3:305-360.
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 305-360
-
-
Jensen, M.C.1
Meckling, W.H.2
-
208
-
-
0000366391
-
Specific and general knowledge, and organizational structure
-
Blackwell, Oxford, L. Werin, H. Wijkander (Eds.)
-
Jensen M., Meckling W. Specific and general knowledge, and organizational structure. 1992, Contract Economics 1990, 251-274. Blackwell, Oxford. L. Werin, H. Wijkander (Eds.).
-
(1990)
1992, Contract Economics
, pp. 251-274
-
-
Jensen, M.1
Meckling, W.2
-
211
-
-
77952887064
-
CFOs and CEOs: who has the most influence on earnings management?
-
Jiang J., Petroni K.R., Wang I.Y. CFOs and CEOs: who has the most influence on earnings management?. Journal of Financial Economics 2009, 96:513-526.
-
(2009)
Journal of Financial Economics
, vol.96
, pp. 513-526
-
-
Jiang, J.1
Petroni, K.R.2
Wang, I.Y.3
-
212
-
-
78649946677
-
-
Do shareholders care about geography? Working Paper, New York University.
-
John, K., Knyazeva, A., Knyazeva, D., 2008. Do shareholders care about geography? Working Paper, New York University.
-
(2008)
-
-
John, K.1
Knyazeva, A.2
Knyazeva, D.3
-
213
-
-
58449129115
-
Managerial incentives and corporate fraud: the source of incentives matters
-
Johnson S.A., Ryan H.E., Tian Y.S. Managerial incentives and corporate fraud: the source of incentives matters. Review of Finance 2009, 13:115-145.
-
(2009)
Review of Finance
, vol.13
, pp. 115-145
-
-
Johnson, S.A.1
Ryan, H.E.2
Tian, Y.S.3
-
214
-
-
20444464511
-
The association between boards, audit committees, and management earnings forecasts: an empirical analysis
-
Karamanou I., Vafeas N. The association between boards, audit committees, and management earnings forecasts: an empirical analysis. Journal of Accounting Research 2005, 43:453-486.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 453-486
-
-
Karamanou, I.1
Vafeas, N.2
-
215
-
-
43849098242
-
The consequences to managers for financial misrepresentation
-
Karpoff J., Lee D., Martin G. The consequences to managers for financial misrepresentation. Journal of Financial Economics 2008, 88:193-215.
-
(2008)
Journal of Financial Economics
, vol.88
, pp. 193-215
-
-
Karpoff, J.1
Lee, D.2
Martin, G.3
-
216
-
-
67650763514
-
Earnings quality and ownership structure: the role of private equity sponsors
-
Katz S. Earnings quality and ownership structure: the role of private equity sponsors. Accounting Review 2009, 84:623-658.
-
(2009)
Accounting Review
, vol.84
, pp. 623-658
-
-
Katz, S.1
-
217
-
-
0036013276
-
Economic determinants of audit committee independence
-
Klein A. Economic determinants of audit committee independence. The Accounting Review 2002, 77:435-452.
-
(2002)
The Accounting Review
, vol.77
, pp. 435-452
-
-
Klein, A.1
-
218
-
-
0036331491
-
Audit committee, board of director characteristics, and earnings management
-
Klein A. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 2002, 33:375-400.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 375-400
-
-
Klein, A.1
-
219
-
-
78649926007
-
-
Local director talent and board composition. Working Paper, University of Rochester.
-
Knyazeva, A., Knyazeva, D., Masulis, R., 2010. Local director talent and board composition. Working Paper, University of Rochester.
-
(2010)
-
-
Knyazeva, A.1
Knyazeva, D.2
Masulis, R.3
-
221
-
-
78649914027
-
-
Do managers withhold bad news? Journal of Accounting and Economics, this issue
-
Kothari, S.P., Shu, S., Wysocki, P.D. Do managers withhold bad news? Journal of Accounting and Economics, this issue.
-
-
-
Kothari, S.P.1
Shu, S.2
Wysocki, P.D.3
-
222
-
-
18944365334
-
Audit committee quality and internal control: an empirical analysis
-
Krishnan J. Audit committee quality and internal control: an empirical analysis. The Accounting Review 2005, 80:649-675.
-
(2005)
The Accounting Review
, vol.80
, pp. 649-675
-
-
Krishnan, J.1
-
223
-
-
78649957815
-
-
Optimal incentive structures for the board of directors: a hierarchical agency framework. Working Paper, University of Houston.
-
Kumar, P., Sivaramakrishnan, K., 2002. Optimal incentive structures for the board of directors: a hierarchical agency framework. Working Paper, University of Houston.
-
(2002)
-
-
Kumar, P.1
Sivaramakrishnan, K.2
-
225
-
-
41949100856
-
The information role of conservatism
-
LaFond R., Watts R. The information role of conservatism. The Accounting Review 2008, 83:447-478.
-
(2008)
The Accounting Review
, vol.83
, pp. 447-478
-
-
LaFond, R.1
Watts, R.2
-
226
-
-
0001340274
-
The use of accounting and security price measures of performance in managerial compensation contracts: a discussion
-
Lambert R.A. The use of accounting and security price measures of performance in managerial compensation contracts: a discussion. Journal of Accounting and Economics 1993, 16:101-123.
-
(1993)
Journal of Accounting and Economics
, vol.16
, pp. 101-123
-
-
Lambert, R.A.1
-
228
-
-
78649971196
-
-
Discussion of "Implication for GAAP from an analysis of positive accounting research". Journal of Accounting and Economics, this issue.
-
Lambert, R.A. Discussion of "Implication for GAAP from an analysis of positive accounting research". Journal of Accounting and Economics, this issue.
-
-
-
Lambert, R.A.1
-
229
-
-
0038739077
-
How representative are firms that are cross-listed in the United States? An analysis of accounting quality
-
Lang M., Raedy J., Yetman M. How representative are firms that are cross-listed in the United States? An analysis of accounting quality. Journal of Accounting Research 2003, 41:363-386.
-
(2003)
Journal of Accounting Research
, vol.41
, pp. 363-386
-
-
Lang, M.1
Raedy, J.2
Yetman, M.3
-
230
-
-
34548289334
-
Corporate governance, accounting outcomes, and organizational performance
-
Larcker D.F., Richardson S.A., Tuna I. Corporate governance, accounting outcomes, and organizational performance. The Accounting Review 2007, 82:963-1008.
-
(2007)
The Accounting Review
, vol.82
, pp. 963-1008
-
-
Larcker, D.F.1
Richardson, S.A.2
Tuna, I.3
-
232
-
-
67650751609
-
Board committees, CEO compensation, and earnings management
-
Laux C., Laux V. Board committees, CEO compensation, and earnings management. The Accounting Review 2009, 84:869-891.
-
(2009)
The Accounting Review
, vol.84
, pp. 869-891
-
-
Laux, C.1
Laux, V.2
-
233
-
-
0001208616
-
Market efficiency and accounting research
-
Lee C.M.C. Market efficiency and accounting research. Journal of Accounting and Economics 2001, 31:233-253.
-
(2001)
Journal of Accounting and Economics
, vol.31
, pp. 233-253
-
-
Lee, C.M.C.1
-
234
-
-
78649913663
-
-
Determinants of the size and composition of U.S. corporate boards. Working Paper, University of Pittsburgh.
-
Lehn, K., Patro, S., Zhao, M., 2008. Determinants of the size and composition of U.S. corporate boards. Working Paper, University of Pittsburgh.
-
(2008)
-
-
Lehn, K.1
Patro, S.2
Zhao, M.3
-
235
-
-
77951217425
-
Do foreigners invest less in poorly governed firms?
-
Leuz C., Lins K., Warnock F. Do foreigners invest less in poorly governed firms?. Review of Financial Studies 2009, 22:3245-3285.
-
(2009)
Review of Financial Studies
, vol.22
, pp. 3245-3285
-
-
Leuz, C.1
Lins, K.2
Warnock, F.3
-
237
-
-
0001514749
-
Market-based empirical research in accounting
-
Lev B., Ohlson J. Market-based empirical research in accounting. Journal of Accounting Research 1982, 20:249-322.
-
(1982)
Journal of Accounting Research
, vol.20
, pp. 249-322
-
-
Lev, B.1
Ohlson, J.2
-
238
-
-
77950947816
-
Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions
-
Li C., Sun L., Ettredge M. Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions. Journal of Accounting and Economics 2010, 50:93-110.
-
(2010)
Journal of Accounting and Economics
, vol.50
, pp. 93-110
-
-
Li, C.1
Sun, L.2
Ettredge, M.3
-
239
-
-
78649928563
-
-
Accounting conservatism and debt contracts: efficient liquidation and covenant renegotiation. Working Paper, Columbia University.
-
Li, J. 2009. Accounting conservatism and debt contracts: efficient liquidation and covenant renegotiation. Working Paper, Columbia University.
-
(2009)
-
-
Li, J.1
-
240
-
-
33645152986
-
Accounting treatment of inherent versus incentive uncertainties and the capital structure of the firm
-
Liang P.J., Zhang X.J. Accounting treatment of inherent versus incentive uncertainties and the capital structure of the firm. Journal of Accounting Research 2006, 44:145-176.
-
(2006)
Journal of Accounting Research
, vol.44
, pp. 145-176
-
-
Liang, P.J.1
Zhang, X.J.2
-
242
-
-
0000297803
-
Mergers and the market for corporate control
-
Manne H.G. Mergers and the market for corporate control. Journal of Political Economy 1965, 73:110-120.
-
(1965)
Journal of Political Economy
, vol.73
, pp. 110-120
-
-
Manne, H.G.1
-
243
-
-
4444371197
-
Does auditor quality and tenure matter to investors? Evidence from the bond market
-
Mansi S.A., Maxwell W.F., Miller S.P. Does auditor quality and tenure matter to investors? Evidence from the bond market. Journal of Accounting Research 2004, 42:755-793.
-
(2004)
Journal of Accounting Research
, vol.42
, pp. 755-793
-
-
Mansi, S.A.1
Maxwell, W.F.2
Miller, S.P.3
-
245
-
-
78649971936
-
-
Performance-sensitive debt. Working Paper, Massachusetts Institute of Technology.
-
Manso, G., Strulovici, B., Tchistyi, A., 2009. Performance-sensitive debt. Working Paper, Massachusetts Institute of Technology.
-
(2009)
-
-
Manso, G.1
Strulovici, B.2
Tchistyi, A.3
-
246
-
-
18144387614
-
Earnings management through transaction structuring: contingent convertible debt and diluted earnings per share
-
Marquardt C., Wiedman C. Earnings management through transaction structuring: contingent convertible debt and diluted earnings per share. Journal of Accounting Research 2004, 43:205-243.
-
(2004)
Journal of Accounting Research
, vol.43
, pp. 205-243
-
-
Marquardt, C.1
Wiedman, C.2
-
247
-
-
76649090844
-
Do taxes affect corporate financing decisions?
-
MacKie-Mason J.K. Do taxes affect corporate financing decisions?. Journal of Finance 1990, 45:1471-1493.
-
(1990)
Journal of Finance
, vol.45
, pp. 1471-1493
-
-
MacKie-Mason, J.K.1
-
248
-
-
78649930042
-
-
Globalizing the boardroom-the effects of foreign directors on corporate governance and firm performance. Working Paper, University of New South Wales.
-
Masulis, R., Wang, C., Xie, F., 2010. Globalizing the boardroom-the effects of foreign directors on corporate governance and firm performance. Working Paper, University of New South Wales.
-
(2010)
-
-
Masulis, R.1
Wang, C.2
Xie, F.3
-
249
-
-
78649980723
-
-
Target transparency and shareholder wealth in M&A. Working Paper.
-
Martin, X., Shalev, R., 2009. Target transparency and shareholder wealth in M&A. Working Paper.
-
(2009)
-
-
Martin, X.1
Shalev, R.2
-
250
-
-
0035598330
-
The effect of missing a quarterly earnings benchmark on the CEO's annual bonus
-
Matsunaga S.R., Park C.W. The effect of missing a quarterly earnings benchmark on the CEO's annual bonus. The Accounting Review 2001, 76:313-332.
-
(2001)
The Accounting Review
, vol.76
, pp. 313-332
-
-
Matsunaga, S.R.1
Park, C.W.2
-
252
-
-
78649931363
-
-
The role of target firms' accounting information in acquisitions. Working Paper.
-
McNichols, M.F., Stubben, S.R., 2009. The role of target firms' accounting information in acquisitions. Working Paper.
-
(2009)
-
-
McNichols, M.F.1
Stubben, S.R.2
-
253
-
-
0000207706
-
Executive compensation structure, ownership, and firm performance
-
Mehran H. Executive compensation structure, ownership, and firm performance. Journal of Financial Economics 1995, 38:163-184.
-
(1995)
Journal of Financial Economics
, vol.38
, pp. 163-184
-
-
Mehran, H.1
-
254
-
-
78649946289
-
-
CEO and CFO career penalties to missing quarterly analysts forecasts. Working Paper.
-
Mergenthaler, R., Rajgopal, S., Srinivasan, S., 2009. CEO and CFO career penalties to missing quarterly analysts forecasts. Working Paper.
-
(2009)
-
-
Mergenthaler, R.1
Rajgopal, S.2
Srinivasan, S.3
-
255
-
-
0000808665
-
On the pricing of corporate debt: the structure of interest rates
-
Merton R.C. On the pricing of corporate debt: the structure of interest rates. Journal of Finance 1974, 29:449-470.
-
(1974)
Journal of Finance
, vol.29
, pp. 449-470
-
-
Merton, R.C.1
-
256
-
-
33750297598
-
The press as a watchdog for accounting fraud
-
Miller G. The press as a watchdog for accounting fraud. Journal of Accounting Research 2006, 44:1001-1033.
-
(2006)
Journal of Accounting Research
, vol.44
, pp. 1001-1033
-
-
Miller, G.1
-
257
-
-
0000778475
-
Performance standards in incentive contracts
-
Murphy K.J. Performance standards in incentive contracts. Journal of Accounting and Economics 2000, 30:245-278.
-
(2000)
Journal of Accounting and Economics
, vol.30
, pp. 245-278
-
-
Murphy, K.J.1
-
258
-
-
49449125071
-
Determinants of corporate borrowing
-
Myers S.C. Determinants of corporate borrowing. Journal of Financial Economics 1977, 5:147-175.
-
(1977)
Journal of Financial Economics
, vol.5
, pp. 147-175
-
-
Myers, S.C.1
-
259
-
-
48549110620
-
Corporate financing and investment decisions when firms have information that investors do not have
-
Myers S.C., Majluf N.S. Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics 1984, 13:187-221.
-
(1984)
Journal of Financial Economics
, vol.13
, pp. 187-221
-
-
Myers, S.C.1
Majluf, N.S.2
-
261
-
-
78649909844
-
-
Debt covenants and accounting conservatism. Working Paper, University of Chicago.
-
Nikolaev, V., 2008. Debt covenants and accounting conservatism. Working Paper, University of Chicago.
-
(2008)
-
-
Nikolaev, V.1
-
262
-
-
78649960820
-
-
Creditor control rights, corporate governance, and firm value. Working Paper, University of Pennsylvania.
-
Nini, G., Sufi, A., Smith, D.C., 2009. Creditor control rights, corporate governance, and firm value. Working Paper, University of Pennsylvania.
-
(2009)
-
-
Nini, G.1
Sufi, A.2
Smith, D.C.3
-
263
-
-
33745715006
-
Do CEO stock options prevent or promote fraudulent financial reporting?
-
O'Connor J.P., Priem R.L., Coombs J.E., Gilley K.M. Do CEO stock options prevent or promote fraudulent financial reporting?. Academy of Management Journal 2006, 49:483-500.
-
(2006)
Academy of Management Journal
, vol.49
, pp. 483-500
-
-
O'Connor, J.P.1
Priem, R.L.2
Coombs, J.E.3
Gilley, K.M.4
-
265
-
-
0002055340
-
An analysis of auditor litigation and audit service quality
-
Palmrose Z. An analysis of auditor litigation and audit service quality. The Accounting Review 1988, 63:55-73.
-
(1988)
The Accounting Review
, vol.63
, pp. 55-73
-
-
Palmrose, Z.1
-
266
-
-
0012235377
-
Measuring investment distortions arising from stockholder-bondholder conflicts
-
Parrino R., Weisbach M.S. Measuring investment distortions arising from stockholder-bondholder conflicts. Journal of Financial Economics 1999, 53:3-42.
-
(1999)
Journal of Financial Economics
, vol.53
, pp. 3-42
-
-
Parrino, R.1
Weisbach, M.S.2
-
267
-
-
0000297121
-
On the efficiency of stock-based compensation
-
Paul J. On the efficiency of stock-based compensation. Review of Financial Studies 1992, 5:471-502.
-
(1992)
Review of Financial Studies
, vol.5
, pp. 471-502
-
-
Paul, J.1
-
268
-
-
33846988295
-
The effects of corporate governance on the informativeness of earnings
-
Petra S. The effects of corporate governance on the informativeness of earnings. Economics and Governance 2007, 8:129-152.
-
(2007)
Economics and Governance
, vol.8
, pp. 129-152
-
-
Petra, S.1
-
269
-
-
1342286168
-
Auditor choice and the cost of debt capital for newly public firms
-
Pittman J.A., Fortin S. Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting and Economics 2004, 37:113-136.
-
(2004)
Journal of Accounting and Economics
, vol.37
, pp. 113-136
-
-
Pittman, J.A.1
Fortin, S.2
-
270
-
-
21144440707
-
Determinants of board size and composition: a theory of corporate boards
-
Raheja C. Determinants of board size and composition: a theory of corporate boards. Journal of Financial and Quantitative Analysis 2005, 40:283-306.
-
(2005)
Journal of Financial and Quantitative Analysis
, vol.40
, pp. 283-306
-
-
Raheja, C.1
-
271
-
-
84977702514
-
Insiders and outsiders: the choice between informed and arm's-length debt
-
Rajan R.G. Insiders and outsiders: the choice between informed and arm's-length debt. Journal of Finance 1992, 47:1367-1400.
-
(1992)
Journal of Finance
, vol.47
, pp. 1367-1400
-
-
Rajan, R.G.1
-
272
-
-
84993869749
-
Covenants and collateral as incentives to monitor
-
Rajan R., Winton A. Covenants and collateral as incentives to monitor. Journal of Finance 1995, 50:1113-1146.
-
(1995)
Journal of Finance
, vol.50
, pp. 1113-1146
-
-
Rajan, R.1
Winton, A.2
-
273
-
-
61349143629
-
Objective versus subjective indicators of managerial performance
-
Rajan M.V., Reichelstein S. Objective versus subjective indicators of managerial performance. The Accounting Review 2009, 84:209-237.
-
(2009)
The Accounting Review
, vol.84
, pp. 209-237
-
-
Rajan, M.V.1
Reichelstein, S.2
-
274
-
-
78649939454
-
-
Targets' earnings quality and bidders' takeover decisions. Working Paper.
-
Raman, K., Shivakumar, L., Tamayo, A., 2008. Targets' earnings quality and bidders' takeover decisions. Working Paper.
-
(2008)
-
-
Raman, K.1
Shivakumar, L.2
Tamayo, A.3
-
275
-
-
0036788673
-
Protection of minority shareholder interests, cross-listings in the United States, and subsequent equity offerings
-
Reese W.A., Weisbach M.S. Protection of minority shareholder interests, cross-listings in the United States, and subsequent equity offerings. Journal of Financial Economics 2002, 66:65-104.
-
(2002)
Journal of Financial Economics
, vol.66
, pp. 65-104
-
-
Reese, W.A.1
Weisbach, M.S.2
-
276
-
-
78649960437
-
Financial contracting: a survey of empirical research and future directions
-
Roberts M.R., Sufi A. Financial contracting: a survey of empirical research and future directions. Annual Review of Financial Economics 2009, 1:207-226.
-
(2009)
Annual Review of Financial Economics
, vol.1
, pp. 207-226
-
-
Roberts, M.R.1
Sufi, A.2
-
277
-
-
67349210976
-
Control rights and capital structure: an empirical investigation
-
Roberts M.R., Sufi A. Control rights and capital structure: an empirical investigation. Journal of Finance 2009, 64:1657-1695.
-
(2009)
Journal of Finance
, vol.64
, pp. 1657-1695
-
-
Roberts, M.R.1
Sufi, A.2
-
278
-
-
0002037587
-
Repeated moral hazard
-
Rogerson W. Repeated moral hazard. Econometrica 1985, 53:69-76.
-
(1985)
Econometrica
, vol.53
, pp. 69-76
-
-
Rogerson, W.1
-
281
-
-
18144417273
-
Design sensitivity in observational studies
-
Rosenbaum P.R. Design sensitivity in observational studies. Biometrika 2004, 91:153-164.
-
(2004)
Biometrika
, vol.91
, pp. 153-164
-
-
Rosenbaum, P.R.1
-
282
-
-
84977718754
-
Information and volatility: the no-arbitrage martingale approach to timing and resolution irrelevancy
-
Ross S. Information and volatility: the no-arbitrage martingale approach to timing and resolution irrelevancy. Journal of Finance 1989, 25:1-17.
-
(1989)
Journal of Finance
, vol.25
, pp. 1-17
-
-
Ross, S.1
-
283
-
-
33748458326
-
Earnings management through real activities manipulation
-
Roychowdhury S. Earnings management through real activities manipulation. Journal of Accounting and Economics 2006, 42:335-370.
-
(2006)
Journal of Accounting and Economics
, vol.42
, pp. 335-370
-
-
Roychowdhury, S.1
-
284
-
-
4344563853
-
Who is in whose pocket? Director compensation, board independence, and barriers to effective monitoring
-
Ryan H.E., Wiggins R.A. Who is in whose pocket? Director compensation, board independence, and barriers to effective monitoring. Journal of Financial Economics 2004, 73:497-524.
-
(2004)
Journal of Financial Economics
, vol.73
, pp. 497-524
-
-
Ryan, H.E.1
Wiggins, R.A.2
-
285
-
-
0002878655
-
Commentary on earnings management
-
Schipper K. Commentary on earnings management. Accounting Horizons 1989, 3:91-102.
-
(1989)
Accounting Horizons
, vol.3
, pp. 91-102
-
-
Schipper, K.1
-
286
-
-
0001026456
-
A survey of corporate governance
-
Shleifer A., Vishny R. A survey of corporate governance. Journal of Finance 1997, 52:737-783.
-
(1997)
Journal of Finance
, vol.52
, pp. 737-783
-
-
Shleifer, A.1
Vishny, R.2
-
287
-
-
84977721574
-
Liquidation values and debt capacity: a market equilibrium approach
-
Shleifer A., Vishny R.W. Liquidation values and debt capacity: a market equilibrium approach. Journal of Finance 1992, 47:1343-1366.
-
(1992)
Journal of Finance
, vol.47
, pp. 1343-1366
-
-
Shleifer, A.1
Vishny, R.W.2
-
288
-
-
21144469072
-
A perspective on accounting-based debt violations
-
Smith C.W. A perspective on accounting-based debt violations. The Accounting Review 1993, 68:289-303.
-
(1993)
The Accounting Review
, vol.68
, pp. 289-303
-
-
Smith, C.W.1
-
289
-
-
49249143360
-
On financial contracting-an analysis of bond covenants
-
Smith C.W., Warner J. On financial contracting-an analysis of bond covenants. Journal of Financial Economics 1979, 7:117-161.
-
(1979)
Journal of Financial Economics
, vol.7
, pp. 117-161
-
-
Smith, C.W.1
Warner, J.2
-
290
-
-
1542660809
-
Financial contracts, opportunism, and disclosure management
-
Sridhar S., Magee R. Financial contracts, opportunism, and disclosure management. Review of Financial Studies 1996, 1:225-258.
-
(1996)
Review of Financial Studies
, vol.1
, pp. 225-258
-
-
Sridhar, S.1
Magee, R.2
-
291
-
-
18144373497
-
Consequences of financial reporting failure for outside directors: evidence from accounting restatements and audit committee members
-
Srinivasan S. Consequences of financial reporting failure for outside directors: evidence from accounting restatements and audit committee members. Journal of Accounting Research 2005, 43:291-334.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 291-334
-
-
Srinivasan, S.1
-
292
-
-
60449107699
-
Bank lines of credit in corporate finance: an empirical analysis
-
Sufi A. Bank lines of credit in corporate finance: an empirical analysis. Review of Financial Studies 2009, 22:1057-1088.
-
(2009)
Review of Financial Studies
, vol.22
, pp. 1057-1088
-
-
Sufi, A.1
-
293
-
-
33947301769
-
Information asymmetry and financing arrangements: evidence from syndicated loans
-
Sufi A. Information asymmetry and financing arrangements: evidence from syndicated loans. Journal of Finance 2007, 62:629-668.
-
(2007)
Journal of Finance
, vol.62
, pp. 629-668
-
-
Sufi, A.1
-
294
-
-
38149148207
-
Debt-covenant violations and managers' accounting responses
-
Sweeney A. Debt-covenant violations and managers' accounting responses. Journal of Accounting and Economics 1994, 17:281-308.
-
(1994)
Journal of Accounting and Economics
, vol.17
, pp. 281-308
-
-
Sweeney, A.1
-
295
-
-
0000545801
-
Earnings management and the underperformance of seasoned equity offerings
-
Teoh S., Welch I., Wong T.J. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 1998, 50:63-99.
-
(1998)
Journal of Financial Economics
, vol.50
, pp. 63-99
-
-
Teoh, S.1
Welch, I.2
Wong, T.J.3
-
296
-
-
0000108948
-
Perceived auditor quality and the earnings response coefficient
-
Teoh S., Wong T. Perceived auditor quality and the earnings response coefficient. The Accounting Review 1993, 68:346-366.
-
(1993)
The Accounting Review
, vol.68
, pp. 346-366
-
-
Teoh, S.1
Wong, T.2
-
297
-
-
0001752681
-
Incomplete contracts: where do we stand?
-
Tirole J. Incomplete contracts: where do we stand?. Econometrica 1999, 67:741-781.
-
(1999)
Econometrica
, vol.67
, pp. 741-781
-
-
Tirole, J.1
-
298
-
-
0009424011
-
Optimal contracts and competitive markets with costly state verification
-
Townsend R.M. Optimal contracts and competitive markets with costly state verification. Journal of Economic Theory 1979, 21:265-293.
-
(1979)
Journal of Economic Theory
, vol.21
, pp. 265-293
-
-
Townsend, R.M.1
-
299
-
-
0034733079
-
Board structure and the informativeness of earnings
-
Vafeas N. Board structure and the informativeness of earnings. Journal of Accounting and Public Policy 2000, 19:139-160.
-
(2000)
Journal of Accounting and Public Policy
, vol.19
, pp. 139-160
-
-
Vafeas, N.1
-
301
-
-
33745325940
-
Founding family ownership and earnings quality
-
Wang D. Founding family ownership and earnings quality. Journal of Accounting Research 2006, 44:619-656.
-
(2006)
Journal of Accounting Research
, vol.44
, pp. 619-656
-
-
Wang, D.1
-
302
-
-
56349084078
-
State ownership, the institutional environment, and auditor choice: evidence from China
-
Wang Q., Wong T.J., Xia L. State ownership, the institutional environment, and auditor choice: evidence from China. Journal of Accounting and Economics 2008, 46:112-134.
-
(2008)
Journal of Accounting and Economics
, vol.46
, pp. 112-134
-
-
Wang, Q.1
Wong, T.J.2
Xia, L.3
-
303
-
-
77955148941
-
Increased disclosure requirements and corporate governance decisions: evidence from chief financial officers in the pre- and post-Sarbanes-Oxley periods
-
Wang X. Increased disclosure requirements and corporate governance decisions: evidence from chief financial officers in the pre- and post-Sarbanes-Oxley periods. Journal of Accounting Research 2010, 48:885-920.
-
(2010)
Journal of Accounting Research
, vol.48
, pp. 885-920
-
-
Wang, X.1
-
304
-
-
0742311560
-
Conservatism in accounting, Part I: explanations and implications
-
Watts R. Conservatism in accounting, Part I: explanations and implications. Accounting Horizons 2003, 17:207-221.
-
(2003)
Accounting Horizons
, vol.17
, pp. 207-221
-
-
Watts, R.1
-
305
-
-
0000674202
-
Towards a positive theory of the determination of accounting standards
-
Watts R.L., Zimmerman J.L. Towards a positive theory of the determination of accounting standards. Accounting Review 1978, 53:112-134.
-
(1978)
Accounting Review
, vol.53
, pp. 112-134
-
-
Watts, R.L.1
Zimmerman, J.L.2
-
307
-
-
0000047027
-
Positive accounting theory: a ten-year perspective
-
Watts R.L., Zimmerman J.L. Positive accounting theory: a ten-year perspective. The Accounting Review 1990, 65:131-156.
-
(1990)
The Accounting Review
, vol.65
, pp. 131-156
-
-
Watts, R.L.1
Zimmerman, J.L.2
-
308
-
-
0041473609
-
Do expert informational intermediaries add value? Evidence from auditors in microcap IPOs
-
Weber J., Willenborg M. Do expert informational intermediaries add value? Evidence from auditors in microcap IPOs. Journal of Accounting Research 2003, 41:681-720.
-
(2003)
Journal of Accounting Research
, vol.41
, pp. 681-720
-
-
Weber, J.1
Willenborg, M.2
-
309
-
-
0000060340
-
Organization form, residual claimants, and corporate control
-
Williamson O.E. Organization form, residual claimants, and corporate control. Journal of Law and Economics 1983, 26:351-366.
-
(1983)
Journal of Law and Economics
, vol.26
, pp. 351-366
-
-
Williamson, O.E.1
-
310
-
-
84977702527
-
Corporate finance and corporate governance
-
Williamson O.E. Corporate finance and corporate governance. Journal of Finance 1988, 43:567-591.
-
(1988)
Journal of Finance
, vol.43
, pp. 567-591
-
-
Williamson, O.E.1
-
311
-
-
56249124205
-
The role of information asymmetry and financial reporting quality in debt trading: evidence from the secondary loan market
-
Wittenberg-Moerman R. The role of information asymmetry and financial reporting quality in debt trading: evidence from the secondary loan market. Journal of Accounting and Economics 2008, 46:240-260.
-
(2008)
Journal of Accounting and Economics
, vol.46
, pp. 240-260
-
-
Wittenberg-Moerman, R.1
-
312
-
-
0037409183
-
Earnings management and corporate governance: the role of the board and the audit committee
-
Xie B., Davidson W., DaDalt P.J. Earnings management and corporate governance: the role of the board and the audit committee. Journal of Corporate Finance 2003, 9:295-316.
-
(2003)
Journal of Corporate Finance
, vol.9
, pp. 295-316
-
-
Xie, B.1
Davidson, W.2
DaDalt, P.J.3
-
313
-
-
4344638635
-
Remuneration, retention, and reputation incentives for outside directors
-
Yermack D. Remuneration, retention, and reputation incentives for outside directors. Journal of Finance 2004, 59:2281-2308.
-
(2004)
Journal of Finance
, vol.59
, pp. 2281-2308
-
-
Yermack, D.1
-
314
-
-
38849108004
-
The contracting benefits of accounting conservatism to lenders and borrowers
-
Zhang J. The contracting benefits of accounting conservatism to lenders and borrowers. Journal of Accounting and Economics 2008, 46:27-54.
-
(2008)
Journal of Accounting and Economics
, vol.46
, pp. 27-54
-
-
Zhang, J.1
-
315
-
-
56649120223
-
Staggered boards and earnings management
-
Zhao Y., Chen K.H. Staggered boards and earnings management. The Accounting Review 2008, 83:1347-1381.
-
(2008)
The Accounting Review
, vol.83
, pp. 1347-1381
-
-
Zhao, Y.1
Chen, K.H.2
|