메뉴 건너뛰기




Volumn 30, Issue 5, 2011, Pages 460-480

Accruals quality and the incentive contracting role of earnings

Author keywords

[No Author keywords available]

Indexed keywords


EID: 80052928578     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2011.06.005     Document Type: Article
Times cited : (15)

References (37)
  • 1
    • 28744437850 scopus 로고    scopus 로고
    • Accruals quality, insider trading, and cost of capital
    • Aboody D., Hughes J., Liu J. Accruals quality, insider trading, and cost of capital. Journal of Accounting Research 2005, 43(5):651-673.
    • (2005) Journal of Accounting Research , vol.43 , Issue.5 , pp. 651-673
    • Aboody, D.1    Hughes, J.2    Liu, J.3
  • 3
    • 0032571947 scopus 로고    scopus 로고
    • Accounting earnings and executive compensation: the role of earnings persistence
    • Baber W.R., Kang S.H., Kumar K.R. Accounting earnings and executive compensation: the role of earnings persistence. Journal of Accounting and Economics 1998, 25(2):169-193.
    • (1998) Journal of Accounting and Economics , vol.25 , Issue.2 , pp. 169-193
    • Baber, W.R.1    Kang, S.H.2    Kumar, K.R.3
  • 4
    • 0002241294 scopus 로고
    • Sensitivity, precision and linear aggregation of signals for performance evaluation
    • Banker R., Datar S. Sensitivity, precision and linear aggregation of signals for performance evaluation. Journal of Accounting Research 1989, 27(1):20-39.
    • (1989) Journal of Accounting Research , vol.27 , Issue.1 , pp. 20-39
    • Banker, R.1    Datar, S.2
  • 6
    • 33645137964 scopus 로고    scopus 로고
    • An analysis of the relation between the stewardship and valuation roles of earnings
    • Bushman R.M., Engel E., Smith A. An analysis of the relation between the stewardship and valuation roles of earnings. Journal of Accounting Research 2006, 44(1):53-83.
    • (2006) Journal of Accounting Research , vol.44 , Issue.1 , pp. 53-83
    • Bushman, R.M.1    Engel, E.2    Smith, A.3
  • 7
    • 77958458351 scopus 로고    scopus 로고
    • Determinants of CEO pay: a comparison of ExecuComp and non-ExecuComp firms
    • Cadman B., Klasa S., Matsunaga S. Determinants of CEO pay: a comparison of ExecuComp and non-ExecuComp firms. The Accounting Review 2010, 85(5):1511-1543.
    • (2010) The Accounting Review , vol.85 , Issue.5 , pp. 1511-1543
    • Cadman, B.1    Klasa, S.2    Matsunaga, S.3
  • 10
    • 0010690266 scopus 로고
    • An analysis of intertemporal and cross-sectional determinants of earnings response coefficients
    • Collins D.W., Kothari S.P. An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. Journal of Accounting and Economics 1989, 11(2-3):143-181.
    • (1989) Journal of Accounting and Economics , vol.11 , Issue.2-3 , pp. 143-181
    • Collins, D.W.1    Kothari, S.P.2
  • 11
    • 21344482592 scopus 로고
    • The effect of restructuring charges on executives' cash compensation
    • Dechow P., Huson M.R., Sloan R.G. The effect of restructuring charges on executives' cash compensation. The Accounting Review 1994, 69(1):138-156.
    • (1994) The Accounting Review , vol.69 , Issue.1 , pp. 138-156
    • Dechow, P.1    Huson, M.R.2    Sloan, R.G.3
  • 12
    • 0036997124 scopus 로고    scopus 로고
    • The quality of accruals and earnings: the role of accruals estimation errors
    • Dechow P.M., Dichev I.D. The quality of accruals and earnings: the role of accruals estimation errors. The Accounting Review 2002, 77(Supplement):35-59.
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL. , pp. 35-59
    • Dechow, P.M.1    Dichev, I.D.2
  • 13
    • 45149145986 scopus 로고
    • Cross-sectional variation in the stock market response to accounting earnings announcements
    • Easton P.D., Zmijewski M.E. Cross-sectional variation in the stock market response to accounting earnings announcements. Journal of Accounting and Economics 1989, 11(2-3):117-141.
    • (1989) Journal of Accounting and Economics , vol.11 , Issue.2-3 , pp. 117-141
    • Easton, P.D.1    Zmijewski, M.E.2
  • 14
    • 34547662432 scopus 로고    scopus 로고
    • 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(3):667-708.
    • (2007) Journal of Financial Economics , vol.85 , Issue.3 , pp. 667-708
    • Efendi, J.1    Srivastava, A.2    Swanson, E.P.3
  • 17
    • 0032220236 scopus 로고    scopus 로고
    • The relation between nonrecurring accounting transactions and CEO cash compensation
    • Gaver J.J., Gaver K.M. The relation between nonrecurring accounting transactions and CEO cash compensation. The Accounting Review 1998, 73(2):235-253.
    • (1998) The Accounting Review , vol.73 , Issue.2 , pp. 235-253
    • Gaver, J.J.1    Gaver, K.M.2
  • 18
  • 19
    • 0036004049 scopus 로고    scopus 로고
    • Errors in estimating accruals: implications for empirical research
    • Hribar P., Collins D.W. Errors in estimating accruals: implications for empirical research. Journal of Accounting Research 2002, 40(1):105-134.
    • (2002) Journal of Accounting Research , vol.40 , Issue.1 , pp. 105-134
    • Hribar, P.1    Collins, D.W.2
  • 20
    • 0031287876 scopus 로고    scopus 로고
    • The choice of performance measures in annual bonus contracts
    • Ittner C.D., Larcker D., Rajan M. The choice of performance measures in annual bonus contracts. The Accounting Review 1997, 72(2):231-255.
    • (1997) The Accounting Review , vol.72 , Issue.2 , pp. 231-255
    • Ittner, C.D.1    Larcker, D.2    Rajan, M.3
  • 22
    • 84936016411 scopus 로고
    • Performance pay and top management incentives
    • Jensen M., Murphy K. Performance pay and top management incentives. Journal of Political Economy 1990, 98(2):225-264.
    • (1990) Journal of Political Economy , vol.98 , Issue.2 , pp. 225-264
    • Jensen, M.1    Murphy, K.2
  • 23
    • 77952887064 scopus 로고    scopus 로고
    • CFOs and CEOs: who have the most influence on earnings management?
    • Jiang J.X., Petroni K.R., Wang I.Y. CFOs and CEOs: who have the most influence on earnings management?. Journal of Financial Economics 2010, 96(3):513-526.
    • (2010) Journal of Financial Economics , vol.96 , Issue.3 , pp. 513-526
    • Jiang, J.X.1    Petroni, K.R.2    Wang, I.Y.3
  • 24
    • 84993908989 scopus 로고
    • Top-management compensation and capital structure
    • John T.A., John K. Top-management compensation and capital structure. Journal of Finance 1993, 48(3):949-974.
    • (1993) Journal of Finance , vol.48 , Issue.3 , pp. 949-974
    • John, T.A.1    John, K.2
  • 26
    • 0036331491 scopus 로고    scopus 로고
    • 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(3):375-400.
    • (2002) Journal of Accounting and Economics , vol.33 , Issue.3 , pp. 375-400
    • Klein, A.1
  • 27
    • 0000055398 scopus 로고
    • Earnings innovations, earnings persistence, and stock returns
    • Kormendi R., Lipe R. Earnings innovations, earnings persistence, and stock returns. Journal of Business 1987, 60(3):323-345.
    • (1987) Journal of Business , vol.60 , Issue.3 , pp. 323-345
    • Kormendi, R.1    Lipe, R.2
  • 28
    • 38249023896 scopus 로고
    • Accrual versus cash-basis accounting methods: an agency-theoretic comparison
    • Kwon Y.K. Accrual versus cash-basis accounting methods: an agency-theoretic comparison. Journal of Accounting and Public Policy 1989, 8(4):267-281.
    • (1989) Journal of Accounting and Public Policy , vol.8 , Issue.4 , pp. 267-281
    • Kwon, Y.K.1
  • 29
    • 0001849066 scopus 로고
    • An analysis of the use of accounting and market measure of performance in executive compensation contracts
    • Lambert R.A., Larcker D.F. An analysis of the use of accounting and market measure of performance in executive compensation contracts. Journal of Accounting research 1987, 25(Supplement):85-125.
    • (1987) Journal of Accounting research , vol.25 , Issue.SUPPL. , pp. 85-125
    • Lambert, R.A.1    Larcker, D.F.2
  • 31
    • 33746882135 scopus 로고    scopus 로고
    • Asymmetric sensitivity of CEO cash compensation to stock returns
    • Leone A.J., Wu J.S., Zimmerman J.L. Asymmetric sensitivity of CEO cash compensation to stock returns. Journal of Accounting and Economics 2006, 42(1-2):167-192.
    • (2006) Journal of Accounting and Economics , vol.42 , Issue.1-2 , pp. 167-192
    • Leone, A.J.1    Wu, J.S.2    Zimmerman, J.L.3
  • 32
    • 0036990780 scopus 로고    scopus 로고
    • Discussion of " the quality of accruals and earnings: the role of accrual estimation errors"
    • McNichols M.F. Discussion of " the quality of accruals and earnings: the role of accrual estimation errors" The Accounting Review 2002, 77(Supplement):61-69.
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL. , pp. 61-69
    • McNichols, M.F.1
  • 33
    • 0002731393 scopus 로고
    • The effect of nonaudit services on the pricing of audit services: further evidence
    • Palmrose Z.-V. The effect of nonaudit services on the pricing of audit services: further evidence. Journal of Accounting Research 1986, 24(2):405-411.
    • (1986) Journal of Accounting Research , vol.24 , Issue.2 , pp. 405-411
    • Palmrose, Z.-V.1
  • 34
    • 0000297121 scopus 로고
    • On the efficiency of stock-based compensation
    • Paul J. On the efficiency of stock-based compensation. Review of Financial Studies 1992, 5(3):471-502.
    • (1992) Review of Financial Studies , vol.5 , Issue.3 , pp. 471-502
    • Paul, J.1
  • 35
    • 84892702170 scopus 로고    scopus 로고
    • Estimating standard errors in finance panel data sets: comparing approaches
    • Petersen M.A. Estimating standard errors in finance panel data sets: comparing approaches. Review of Financial Studies 2009, 22(1):435-480.
    • (2009) Review of Financial Studies , vol.22 , Issue.1 , pp. 435-480
    • Petersen, M.A.1
  • 36
    • 0002857961 scopus 로고
    • Accounting earnings and top executive compensation
    • Sloan R. Accounting earnings and top executive compensation. Journal of Accounting and Economics 1993, 16(1-3):55-100.
    • (1993) Journal of Accounting and Economics , vol.16 , Issue.1-3 , pp. 55-100
    • Sloan, R.1
  • 37
    • 2342505938 scopus 로고
    • The investment opportunity set and corporate financing, dividend, and compensation policies
    • Smith C., Watts R. The investment opportunity set and corporate financing, dividend, and compensation policies. Journal of Financial Economics 1992, 32(3):263-293.
    • (1992) Journal of Financial Economics , vol.32 , Issue.3 , pp. 263-293
    • Smith, C.1    Watts, R.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.