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Executive incentive compensation and earnings manipulation in a multi-period setting

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  • Elitzur, R. Ramy
  • Yaari, Varda

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  • Elitzur, R. Ramy & Yaari, Varda, 1995. "Executive incentive compensation and earnings manipulation in a multi-period setting," Journal of Economic Behavior & Organization, Elsevier, vol. 26(2), pages 201-219, March.
    • Handle: RePEc:eee:jeborg:v:26:y:1995:i:2:p:201-219
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    2. Penman, Stephen H., 1985. "A Comparison of the Information Content of Insider Trading and Management Earnings Forecasts," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 20(1), pages 1-17, March.
    3. Miller, Merton H & Upton, Charles W, 1985. "A Test of the Hotelling Valuation Principle," Journal of Political Economy, University of Chicago Press, vol. 93(1), pages 1-25, February.
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    9. Bernard, Victor L. & Thomas, Jacob K., 1990. "Evidence that stock prices do not fully reflect the implications of current earnings for future earnings," Journal of Accounting and Economics, Elsevier, vol. 13(4), pages 305-340, December.
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    Cited by:

    1. Miller, Steve M. & Moussawi, Rabih & Wang, Bin & Yang, Tina, 2021. "Institutional investors and bank governance: An international analysis of bank earnings management," Journal of Corporate Finance, Elsevier, vol. 70(C).
    2. Chih-Jen Huang, 2010. "The joint decision to manage earnings through discretionary accruals and asset sales around insider trading: Taiwan evidence," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 34(3), pages 308-325, July.
    3. Hutchinson, Marion & Gul, Ferdinand A., 2004. "Investment opportunity set, corporate governance practices and firm performance," Journal of Corporate Finance, Elsevier, vol. 10(4), pages 595-614, September.
    4. Fayez A. Elayan & Jingyu Li & Thomas O. Meyer, 2008. "Accounting irregularities, management compensation structure and information asymmetry," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(5), pages 741-760, December.
    5. Hutchinson, Marion & A Gul, Ferdinand, 2006. "The effects of executive share options and investment opportunities on firms’ accounting performance: Some Australian evidence," The British Accounting Review, Elsevier, vol. 38(3), pages 277-297.
    6. Muniandy, Balachandran & Hillier, John, 2015. "Board independence, investment opportunity set and performance of South African firms," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 108-124.

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