-
1
-
-
0002854219
-
CEO stock option awards and voluntary corporate disclosure
-
Aboody, D. and Kasznik, R. (2000), “CEO stock option awards and voluntary corporate disclosure”, Journal of Accounting and Economics, Vol. 29, pp. 73-100.
-
(2000)
Journal of Accounting and Economics
, vol.29
, pp. 73-100
-
-
Aboody, D.1
Kasznik, R.2
-
2
-
-
23044528233
-
Securities price consequences of the private securities litigation reform act of 1995 and related events
-
Ali, A. and Kallapur, S. (2001), “Securities price consequences of the private securities litigation reform act of 1995 and related events”, The Accounting Review, Vol. 76, pp. 431-461.
-
(2001)
The Accounting Review
, vol.76
, pp. 431-461
-
-
Ali, A.1
Kallapur, S.2
-
3
-
-
0002286246
-
Predisclosure information, firm capitalization, and security price behavior around earnings announcements
-
Atiase, R. (1985), “Predisclosure information, firm capitalization, and security price behavior around earnings announcements”, Journal of Accounting Research, Vol. 23, pp. 21-36.
-
(1985)
Journal of Accounting Research
, vol.23
, pp. 21-36
-
-
Atiase, R.1
-
4
-
-
0001684395
-
Dividend clienteles and the information content of dividend changes
-
Bajaj, M. and Vijh, A. (1990), “Dividend clienteles and the information content of dividend changes”, Journal of Financial Economics, Vol. 26, pp. 193-219.
-
(1990)
Journal of Financial Economics
, vol.26
, pp. 193-219
-
-
Bajaj, M.1
Vijh, A.2
-
5
-
-
84990378597
-
Stock option compensation and earnings management incentives
-
Baker, T., Collins, D. and Reitenga, A. (2003), “Stock option compensation and earnings management incentives”, Journal of Accounting, Auditing & Finance, Vol. 18, pp. 557-583.
-
(2003)
Journal of Accounting, Auditing & Finance
, vol.18
, pp. 557-583
-
-
Baker, T.1
Collins, D.2
Reitenga, A.3
-
6
-
-
84992968861
-
An empirical evaluation of accounting income numbers
-
Ball, R. and Brown, P. (1968), “An empirical evaluation of accounting income numbers”, Journal of Accounting Research, Vol. 6, pp. 159-178.
-
(1968)
Journal of Accounting Research
, vol.6
, pp. 159-178
-
-
Ball, R.1
Brown, P.2
-
7
-
-
2642558120
-
Auditor industry specialization and earnings quality
-
Balsam, S., Krishnan, J. and Yang, J.S. (2003), “Auditor industry specialization and earnings quality”, Auditing: A Journal of Practice & Theory, Vol. 22, pp. 71-97.
-
(2003)
Auditing: A Journal of Practice & Theory
, vol.22
, pp. 71-97
-
-
Balsam, S.1
Krishnan, J.2
Yang, J.S.3
-
8
-
-
3042881948
-
The effects of cross-sectional scale differences on regression results in empirical accounting research
-
Barth, M.E. and Kallapur, S. (1996), “The effects of cross-sectional scale differences on regression results in empirical accounting research”, Contemporary Accounting Research, Vol. 13, pp. 527-567.
-
(1996)
Contemporary Accounting Research
, vol.13
, pp. 527-567
-
-
Barth, M.E.1
Kallapur, S.2
-
9
-
-
84892128921
-
Private information, earnings manipulations, and executive stock option exercises”, working paper
-
New York University
-
Bartov, E. and Mohanram, P. (2004), “Private information, earnings manipulations, and executive stock option exercises”, working paper, New York University.
-
(2004)
-
-
Bartov, E.1
Mohanram, P.2
-
10
-
-
84993041049
-
Stock grants’ motivation eyed
-
Beck, R. (2003), “Stock grants’ motivation eyed”, Tulsa World, July 12, p. E8.
-
(2003)
Tulsa World
, pp. E8
-
-
Beck, R.1
-
11
-
-
0002854809
-
The effect of antitrust investigations on discretionary accruals: a refined test of the political cost hypothesis
-
Cahan, S. (1992), “The effect of antitrust investigations on discretionary accruals: a refined test of the political cost hypothesis”, The Accounting Review, Vol. 67, pp. 77-95.
-
(1992)
The Accounting Review
, vol.67
, pp. 77-95
-
-
Cahan, S.1
-
12
-
-
0037775367
-
The greed cycle: how the financial system encouraged corporations to go crazy
-
Cassidy, J. (2002), “The greed cycle: how the financial system encouraged corporations to go crazy”, The New Yorker, 23 September, p. 64.
-
(2002)
The New Yorker
, pp. 64
-
-
Cassidy, J.1
-
13
-
-
0142250309
-
The level and persistence of growth rates
-
Chan, L.K.C., Karceski, J. and Lakonishok, J. (2003), “The level and persistence of growth rates”, Journal of Finance, Vol. 58, pp. 643-684.
-
(2003)
Journal of Finance
, vol.58
, pp. 643-684
-
-
Chan, L.K.C.1
Karceski, J.2
Lakonishok, J.3
-
14
-
-
18944390386
-
Equity incentives and earnings management
-
Cheng, Q. and Warfield, T. (2005), “Equity incentives and earnings management”, The Accounting Review, Vol. 80, pp. 441-476.
-
(2005)
The Accounting Review
, vol.80
, pp. 441-476
-
-
Cheng, Q.1
Warfield, T.2
-
15
-
-
4444288940
-
Ex Ante incentives for earnings management and the informativeness of earnings
-
Christensen, T.E., Hoyt, R.E. and Paterson, J.S. (1999), “Ex Ante incentives for earnings management and the informativeness of earnings”, Journal of Business Finance & Accounting, Vol. 26, pp. 807-832.
-
(1999)
Journal of Business Finance & Accounting
, vol.26
, pp. 807-832
-
-
Christensen, T.E.1
Hoyt, R.E.2
Paterson, J.S.3
-
16
-
-
0002927460
-
Investment options, assets-in-place, and the risk of stocks
-
Chung, K. and Chareoenwong, C. (1991), “Investment options, assets-in-place, and the risk of stocks”, Financial Management, Vol. 20, pp. 21-33.
-
(1991)
Financial Management
, vol.20
, pp. 21-33
-
-
Chung, K.1
Chareoenwong, C.2
-
17
-
-
0010690266
-
An analysis of the inter-temporal and cross-sectional determinants of earnings responses coefficients
-
Collins, D. and Kothari, S.P. (1989), “An analysis of the inter-temporal and cross-sectional determinants of earnings responses coefficients”, Journal of Accounting and Economics, Vol. 11, pp. 143-181.
-
(1989)
Journal of Accounting and Economics
, vol.11
, pp. 143-181
-
-
Collins, D.1
Kothari, S.P.2
-
18
-
-
0000749509
-
Firm size and the information content of prices with respect to earnings
-
Collins, D.S., Kothari, S. and Rayburn, J. (1987), “Firm size and the information content of prices with respect to earnings”, Journal of Accounting and Economics, Vol. 9, pp. 111-138.
-
(1987)
Journal of Accounting and Economics
, vol.9
, pp. 111-138
-
-
Collins, D.S.1
Kothari, S.2
Rayburn, J.3
-
19
-
-
0001245231
-
The use of equity grants to manage optimal equity incentive levels
-
Core, J. and Guay, W. (1999), “The use of equity grants to manage optimal equity incentive levels”, Journal of Accounting & Economics, Vol. 28, pp. 151-184.
-
(1999)
Journal of Accounting & Economics
, vol.28
, pp. 151-184
-
-
Core, J.1
Guay, W.2
-
21
-
-
0001499806
-
Accounting numbers as market valuation substitutes: a study of management buyouts of public stockholders
-
DeAngelo, L.E. (1986), “Accounting numbers as market valuation substitutes: a study of management buyouts of public stockholders”, The Accounting Review, Vol. 61, pp. 400-420.
-
(1986)
The Accounting Review
, vol.61
, pp. 400-420
-
-
DeAngelo, L.E.1
-
22
-
-
43949152462
-
Accounting choices of troubled companies
-
DeAngelo, L.E., DeAngelo, H. and Skinner, D. (1994), “Accounting choices of troubled companies”, Journal of Accounting and Economics, Vol. 17, pp. 113-143.
-
(1994)
Journal of Accounting and Economics
, vol.17
, pp. 113-143
-
-
DeAngelo, L.E.1
DeAngelo, H.2
Skinner, D.3
-
23
-
-
44949280589
-
Executive incentives and the horizon problem: an empirical investigation
-
Dechow, P.M. and Sloan, R.G. (1991), “Executive incentives and the horizon problem: an empirical investigation”, Journal of Accounting and Economics, Vol. 14, pp. 51-90.
-
(1991)
Journal of Accounting and Economics
, vol.14
, pp. 51-90
-
-
Dechow, P.M.1
Sloan, R.G.2
-
24
-
-
84993071226
-
Detecting earnings management
-
Dechow, P.M., Sloan, R.G. and Sweeney, A.P. (1995), “Detecting earnings management”, The Accounting Review, Vol. 70, pp. 193-222.
-
(1995)
The Accounting Review
, vol.70
, pp. 193-222
-
-
Dechow, P.M.1
Sloan, R.G.2
Sweeney, A.P.3
-
25
-
-
2142720242
-
Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC
-
Dechow, P.M., Sloan, R.G. and Sweeney, A.P. (1996), “Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC”, Contemporary Accounting Research, Vol. 13, pp. 1-36.
-
(1996)
Contemporary Accounting Research
, vol.13
, pp. 1-36
-
-
Dechow, P.M.1
Sloan, R.G.2
Sweeney, A.P.3
-
26
-
-
0000628687
-
Debt covenant violation and manipulation of accruals
-
DeFond, M.L. and Jiambalvo, J. (1994), “Debt covenant violation and manipulation of accruals”, Journal of Accounting and Economics, Vol. 17, pp. 145-177.
-
(1994)
Journal of Accounting and Economics
, vol.17
, pp. 145-177
-
-
DeFond, M.L.1
Jiambalvo, J.2
-
27
-
-
0009286708
-
Shareholder litigation and corporate disclosures
-
Francis, J., Phillbrick, D. and Schipper, K. (1994), “Shareholder litigation and corporate disclosures”, Journal of Accounting Research, Vol. 32, pp. 137-164.
-
(1994)
Journal of Accounting Research
, vol.32
, pp. 137-164
-
-
Francis, J.1
Phillbrick, D.2
Schipper, K.3
-
28
-
-
0036990914
-
The relation between auditors’ fees for nonaudit services and earnings management
-
Frankel, R.M., Johnson, M.F. and Nelson, K.K. (2002), “The relation between auditors’ fees for nonaudit services and earnings management”, The Accounting Review, Vol. 77, Supplement, pp. 71-105.
-
(2002)
The Accounting Review
, vol.77
, pp. 71-105
-
-
Frankel, R.M.1
Johnson, M.F.2
Nelson, K.K.3
-
29
-
-
29244488467
-
Earnings management and executive compensation: a case of overdose of option and underdose of salary”, working paper
-
University of Tennessee
-
Gao, P. and Shrieves, R.E. (2002), “Earnings management and executive compensation: a case of overdose of option and underdose of salary”, working paper, University of Tennessee.
-
(2002)
-
-
Gao, P.1
Shrieves, R.E.2
-
30
-
-
84986432174
-
An analysis of shareholder reaction to dividend cuts and omissions
-
Ghosh, C. and Woolridge, J. (1988), “An analysis of shareholder reaction to dividend cuts and omissions”, Journal of Financial Research, Vol. 11, pp. 281-294.
-
(1988)
Journal of Financial Research
, vol.11
, pp. 281-294
-
-
Ghosh, C.1
Woolridge, J.2
-
31
-
-
0002345792
-
The sensitivity of CEO wealth to equity risk: an analysis of the magnitude and determinants
-
Guay, W.R. (1999), “The sensitivity of CEO wealth to equity risk: an analysis of the magnitude and determinants”, Journal of Financial Economics, Vol. 53, pp. 43-71.
-
(1999)
Journal of Financial Economics
, vol.53
, pp. 43-71
-
-
Guay, W.R.1
-
32
-
-
0009942720
-
Earnings-based bonus plans and earnings management by business-unit managers
-
Guidry, F., Leone, A. and Rock, S. (1999), “Earnings-based bonus plans and earnings management by business-unit managers”, Journal of Accounting and Economics, Vol. 26, pp. 113-142.
-
(1999)
Journal of Accounting and Economics
, vol.26
, pp. 113-142
-
-
Guidry, F.1
Leone, A.2
Rock, S.3
-
33
-
-
2442624180
-
The trouble with stock options
-
Hall, B.J. and Murphy, K.J. (2003), “The trouble with stock options”, Journal of Economic Perspectives, Vol. 17, pp. 49-70.
-
(2003)
Journal of Economic Perspectives
, vol.17
, pp. 49-70
-
-
Hall, B.J.1
Murphy, K.J.2
-
34
-
-
0007195998
-
The accuracy, bias and efficiency of analysts’ long term earnings growth forecasts
-
Harris, R.D.F. (1999), “The accuracy, bias and efficiency of analysts’ long term earnings growth forecasts”, Journal of Business Finance and Accounting, Vol. 26, pp. 725-755.
-
(1999)
Journal of Business Finance and Accounting
, vol.26
, pp. 725-755
-
-
Harris, R.D.F.1
-
35
-
-
84970233584
-
Firm size and dividend announcement effects
-
Haw, I. and Kim, W. (1991), “Firm size and dividend announcement effects”, Journal of Accounting, Auditing and Finance, Vol. 6, pp. 325-347.
-
(1991)
Journal of Accounting, Auditing and Finance
, vol.6
, pp. 325-347
-
-
Haw, I.1
Kim, W.2
-
36
-
-
46549101724
-
The effect of bonus schemes on accounting decisions
-
Healy, P.M. (1985), “The effect of bonus schemes on accounting decisions”, Journal of Accounting and Economics, Vol. 7, pp. 85-107.
-
(1985)
Journal of Accounting and Economics
, vol.7
, pp. 85-107
-
-
Healy, P.M.1
-
37
-
-
45149136025
-
Effectiveness of accounting-based dividend covenants
-
Healy, P.M. and Palepu, K.G. (1990), “Effectiveness of accounting-based dividend covenants”, Journal of Accounting and Economics, Vol. 12, pp. 97-124.
-
(1990)
Journal of Accounting and Economics
, vol.12
, pp. 97-124
-
-
Healy, P.M.1
Palepu, K.G.2
-
38
-
-
0001574630
-
A review of the earnings management literature and its implications for standard setting
-
Healy, P.M. and Wahlen, J.M. (1999), “A review of the earnings management literature and its implications for standard setting”, Accounting Horizons, Vol. 4, December, pp. 365-383.
-
(1999)
Accounting Horizons
, vol.4
, pp. 365-383
-
-
Healy, P.M.1
Wahlen, J.M.2
-
39
-
-
0037219527
-
The structure and performance consequences of equity grants to employees of new economy firms
-
Ittner, C.D., Lambert, R.A. and Larcker, D.F. (2003), “The structure and performance consequences of equity grants to employees of new economy firms”, Journal of Accounting and Economics, Vol. 34, pp. 89-127.
-
(2003)
Journal of Accounting and Economics
, vol.34
, pp. 89-127
-
-
Ittner, C.D.1
Lambert, R.A.2
Larcker, D.F.3
-
40
-
-
0346679082
-
Audit-frim tenure and the quality of financial reports
-
Johnson, V.E., Khurana, I.K. and Reynolds, J.K. (2002), “Audit-frim tenure and the quality of financial reports”, Contemporary Accounting Research, Vol. 19, pp. 637-660.
-
(2002)
Contemporary Accounting Research
, vol.19
, pp. 637-660
-
-
Johnson, V.E.1
Khurana, I.K.2
Reynolds, J.K.3
-
41
-
-
84992966533
-
Earnings management during import relief investigations
-
Jones, J.J. (1991), “Earnings management during import relief investigations”, Journal of Accounting Research, Vol. 29, pp. 193-228.
-
(1991)
Journal of Accounting Research
, vol.29
, pp. 193-228
-
-
Jones, J.J.1
-
42
-
-
0038771369
-
The association between investment opportunities set and realized growth
-
Kallapur, S. and Trombley, M.A. (1999), “The association between investment opportunities set and realized growth”, Journal of Business Finance and Accounting, Vol. 26, pp. 505-519.
-
(1999)
Journal of Business Finance and Accounting
, vol.26
, pp. 505-519
-
-
Kallapur, S.1
Trombley, M.A.2
-
43
-
-
0001697340
-
Directors’ characteristics and committee membership: an investigation of type, occupation, tenure, and gender
-
Kesner, I. (1988), “Directors’ characteristics and committee membership: an investigation of type, occupation, tenure, and gender”, Academy of Management Journal, Vol. 31, pp. 66-84.
-
(1988)
Academy of Management Journal
, vol.31
, pp. 66-84
-
-
Kesner, I.1
-
44
-
-
0036331491
-
Audit committee, board of director characteristics, and earnings management
-
Klein, A. (2002), “Audit committee, board of director characteristics, and earnings management”, Journal of Accounting and Economics, Vol. 33, pp. 375-400.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 375-400
-
-
Klein, A.1
-
45
-
-
12344316610
-
Performance matched discretionary accrual measures
-
Kothari, S.P., Leone, A.J. and Wasley, C.E. (2005), “Performance matched discretionary accrual measures”, Journal of Accounting and Economics, Vol. 39, pp. 163-197.
-
(2005)
Journal of Accounting and Economics
, vol.39
, pp. 163-197
-
-
Kothari, S.P.1
Leone, A.J.2
Wasley, C.E.3
-
46
-
-
0001849066
-
An analysis of the use of accounting and market measures of performance in executive compensation contracts
-
Lambert, R.A. and Larcker, D.F. (1987), “An analysis of the use of accounting and market measures of performance in executive compensation contracts”, Journal of Accounting Research, Vol. 25, Supplement, pp. 85-125.
-
(1987)
Journal of Accounting Research
, vol.25
, pp. 85-125
-
-
Lambert, R.A.1
Larcker, D.F.2
-
47
-
-
1142289850
-
Executive compensation contracts and executive incentive problems: an empirical analysis
-
Lewellen, W., Loderer, C. and Martin, K. (1987), “Executive compensation contracts and executive incentive problems: an empirical analysis”, Journal of Accounting and Economics, Vol. 9, pp. 287-310.
-
(1987)
Journal of Accounting and Economics
, vol.9
, pp. 287-310
-
-
Lewellen, W.1
Loderer, C.2
Martin, K.3
-
48
-
-
0000899281
-
Relationship between differential amounts of prior information and security return variability
-
Lobo, G. and Mahmoud, A. (1989), “Relationship between differential amounts of prior information and security return variability”, Journal of Accounting Research, Vol. 27, pp. 116-134.
-
(1989)
Journal of Accounting Research
, vol.27
, pp. 116-134
-
-
Lobo, G.1
Mahmoud, A.2
-
49
-
-
14544287092
-
Paradoxes of management and control in a new economy firm
-
chapter 13, Oxford University Press Oxford
-
Lukka, K. and Granlund, M. (2003), “Paradoxes of management and control in a new economy firm”, in Ed. Bhimani, A. (Eds), Management Accounting in the Digital Economy, chapter 13, Oxford University Press, Oxford, pp. 239-259.
-
(2003)
Management Accounting in the Digital Economy
, pp. 239-259
-
-
Lukka, K.1
Granlund, M.2
Bhimani, A.3
-
50
-
-
0034367576
-
Research design issues in earnings management studies
-
McNichols, M.F. (2000), “Research design issues in earnings management studies”, Journal of Accounting and Public Policy, Vol. 19, pp. 313-345.
-
(2000)
Journal of Accounting and Public Policy
, vol.19
, pp. 313-345
-
-
McNichols, M.F.1
-
51
-
-
33947698316
-
The effect of earnings management on the value relevance of accounting information
-
Marquardt, C.A. and Wiedman, C.I. (2004), “The effect of earnings management on the value relevance of accounting information”, Journal of Business Finance & Accounting, Vol. 31, pp. 297-332.
-
(2004)
Journal of Business Finance & Accounting
, vol.31
, pp. 297-332
-
-
Marquardt, C.A.1
Wiedman, C.I.2
-
52
-
-
0035995637
-
Management's incentives to avoid negative earnings surprises
-
Matsumoto, D.A. (2002), “Management's incentives to avoid negative earnings surprises”, The Accounting Review, Vol. 77, pp. 483-514.
-
(2002)
The Accounting Review
, vol.77
, pp. 483-514
-
-
Matsumoto, D.A.1
-
53
-
-
0002636396
-
The effects of financial reporting costs on the use of employee stock options
-
Matsunaga, S.R. (1995), “The effects of financial reporting costs on the use of employee stock options”, The Accounting Review, Vol. 70, pp. 1-26.
-
(1995)
The Accounting Review
, vol.70
, pp. 1-26
-
-
Matsunaga, S.R.1
-
54
-
-
0346762890
-
Corporate audit committees-Quo vadis
-
Mautz, R.K. and Neary, R.D. (1979), “Corporate audit committees-Quo vadis”, Journal of Accountancy, Vol. 148, pp. 83-88.
-
(1979)
Journal of Accountancy
, vol.148
, pp. 83-88
-
-
Mautz, R.K.1
Neary, R.D.2
-
55
-
-
0001042527
-
Executive compensation
-
Elsevier Science Amsterdam
-
Murphy, K.J. (1999), “Executive compensation”, in Ed. Ashenfelter, O. and Ed. Card, D. (Eds), Handbook of Labor Economics, chapter 38, Vol. 3B, Elsevier Science, Amsterdam.
-
(1999)
Handbook of Labor Economics
, vol.3B
-
-
Murphy, K.J.1
Ashenfelter, O.2
Card, D.3
-
56
-
-
0037217402
-
Stock-based pay in new economy firms
-
Murphy, K.J. (2003), “Stock-based pay in new economy firms”, Journal of Accounting and Economics, Vol. 34, pp. 129-147.
-
(2003)
Journal of Accounting and Economics
, vol.34
, pp. 129-147
-
-
Murphy, K.J.1
-
57
-
-
0002055340
-
Analysis of auditor litigation and auditor quality
-
Palmrose, Z. (1988), “Analysis of auditor litigation and auditor quality”, The Accounting Review, Vol. 63, pp. 55-73.
-
(1988)
The Accounting Review
, vol.63
, pp. 55-73
-
-
Palmrose, Z.1
-
58
-
-
0009985396
-
An investigation of asset write-downs and concurrent abnormal accruals
-
Rees, L., Gill, S. and Gore, R. (1996), “An investigation of asset write-downs and concurrent abnormal accruals”, Journal of Accounting Research, Vol. 34, Supplement, pp. 157-169.
-
(1996)
Journal of Accounting Research
, vol.34
, pp. 157-169
-
-
Rees, L.1
Gill, S.2
Gore, R.3
-
59
-
-
0000614555
-
Does size matter? The influence of large clients on office-level auditor reporting decisions
-
Reynolds, J. and Francis, J.R. (2001), “Does size matter? The influence of large clients on office-level auditor reporting decisions”, Journal of Accounting and Economics, Vol. 30, pp. 375-400.
-
(2001)
Journal of Accounting and Economics
, vol.30
, pp. 375-400
-
-
Reynolds, J.1
Francis, J.R.2
-
60
-
-
3843098704
-
Predicting earnings management: the case of earnings restatements”, working paper
-
University of Pennsylvania
-
Richardson, S., Tuna, I. and Wu, M. (2002), “Predicting earnings management: the case of earnings restatements”, working paper, University of Pennsylvania.
-
(2002)
-
-
Richardson, S.1
Tuna, I.2
Wu, M.3
-
61
-
-
84993082873
-
Stock option exercise, earnings management, and abnormal stock returns” Working Paper
-
University of Rochester.
-
Safdar, I. (2003), “Stock option exercise, earnings management, and abnormal stock returns” Working Paper, University of Rochester.
-
(2003)
-
-
Safdar, I.1
-
62
-
-
0002878655
-
Commentary: earnings management
-
Schipper, K. (1989), “Commentary: earnings management”, Accounting Horizons, December, Vol. 3, pp. 91-102.
-
(1989)
Accounting Horizons
, vol.3
, pp. 91-102
-
-
Schipper, K.1
-
63
-
-
0036014345
-
Broad-based employee stock options in US new economy firms
-
Sesil, J.C., Kroumova, M.K., Blasi, J.R. and Kruse, D.L. (2002), “Broad-based employee stock options in US new economy firms”, British Journal of Industrial Relations, Vol. 40, pp. 273-294.
-
(2002)
British Journal of Industrial Relations
, vol.40
, pp. 273-294
-
-
Sesil, J.C.1
Kroumova, M.K.2
Blasi, J.R.3
Kruse, D.L.4
-
64
-
-
2342505938
-
The investment opportunity set and corporate financing, dividend, and compensation policies
-
Smith, C.W. and Watts, R.L. (1992), “The investment opportunity set and corporate financing, dividend, and compensation policies”, Journal of Financial Economics, Vol. 32, pp. 263-292.
-
(1992)
Journal of Financial Economics
, vol.32
, pp. 263-292
-
-
Smith, C.W.1
Watts, R.L.2
-
65
-
-
0000545801
-
Earnings management and the post-issue performance of seasoned equity offerings
-
Teoh, S.H., Welch, I. and Wong, T.J. (1998a), “Earnings management and the post-issue performance of seasoned equity offerings”, Journal of Financial Economics, Vol. 50, pp. 63-99.
-
(1998)
Journal of Financial Economics
, vol.50
, pp. 63-99
-
-
Teoh, S.H.1
Welch, I.2
Wong, T.J.3
-
66
-
-
0000370948
-
Earnings management and the long-term market performance of initial public offerings
-
Teoh, S.H., Welch, I. and Wong, T.J. (1998b), “Earnings management and the long-term market performance of initial public offerings”, Journal of Finance, Vol. 53, pp. 1935-74.
-
(1998)
Journal of Finance
, vol.53
, pp. 1935-1974
-
-
Teoh, S.H.1
Welch, I.2
Wong, T.J.3
-
67
-
-
54649085068
-
Are accruals during initial public offerings opportunistic?
-
Teoh, S.H., Wong, T.J. and Rao, G. (1998c), “Are accruals during initial public offerings opportunistic?”, Review of Accounting Studies, Vol. 3, pp. 175-208.
-
(1998)
Review of Accounting Studies
, vol.3
, pp. 175-208
-
-
Teoh, S.H.1
Wong, T.J.2
Rao, G.3
-
68
-
-
84993051106
-
Financial statement restatements: trends, market impacts, regulatory responses, and remaining challenges”, available at: www.gao.gov/new.items/d03138.pdf
-
US General Accounting Office
-
US General Accounting Office (2002), “Financial statement restatements: trends, market impacts, regulatory responses, and remaining challenges”, available at: www.gao.gov/new.items/d03138.pdf
-
(2002)
-
-
-
69
-
-
2542456977
-
Managerial ownership, accounting choices, and informativeness of earnings
-
Warfield, T.D., Wild, J.J. and Wild, K.L. (1995), “Managerial ownership, accounting choices, and informativeness of earnings”, Journal of Accounting and Economics, Vol. 20, pp. 61-91.
-
(1995)
Journal of Accounting and Economics
, vol.20
, pp. 61-91
-
-
Warfield, T.D.1
Wild, J.J.2
Wild, K.L.3
-
70
-
-
0000674202
-
Towards a positive theory of the determination of accounting standards
-
Watts, R. and Zimmerman, J. (1978), “Towards a positive theory of the determination of accounting standards”, The Accounting Review, Vol. 53, pp. 112-134.
-
(1978)
The Accounting Review
, vol.53
, pp. 112-134
-
-
Watts, R.1
Zimmerman, J.2
-
71
-
-
84992977104
-
The arrogance of executives
-
Will, G.F. (2002), “The arrogance of executives”, Washington Post, 20 January, p. A23.
-
(2002)
Washington Post
, pp. A23
-
-
Will, G.F.1
-
72
-
-
84992932785
-
Earnings restatements 1977 – 2Q2005
-
available at: ihome.ust.hk/∼acwu/Media/Restatement-year.pdf.
-
Wu, M. (2005), “Earnings restatements 1977 – 2Q2005”, available at: ihome.ust.hk/∼acwu/Media/Restatement-year.pdf.
-
(2005)
-
-
Wu, M.1
-
73
-
-
0000399928
-
Do corporations award CEO stock options effectively?
-
Yermack, D. (1995), “Do corporations award CEO stock options effectively?”, Journal of Financial Economics, Vol. 39, pp. 237-269.
-
(1995)
Journal of Financial Economics
, vol.39
, pp. 237-269
-
-
Yermack, D.1
-
74
-
-
38149148207
-
Debt-covenant violations and managers’ accounting responses
-
Sweeney, A.P. (1994), “Debt-covenant violations and managers’ accounting responses”, Journal of Accounting and Economics, Vol. 17, pp. 281-308.
-
(1994)
Journal of Accounting and Economics
, vol.17
, pp. 281-308
-
-
Sweeney, A.P.1
|