IDEAS home Printed from https://ideas.repec.org/r/eee/jaecon/v16y1993i1-3p55-100.html
   My bibliography  Save this item

Accounting earnings and top executive compensation

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Marwa Sallemi & Salah Ben Hamad & Nejla Ould Daoud Ellili, 2023. "Executive compensation and bank’s stability: which role of the corruption control? An empirical evidence from OECD banks," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(2), pages 457-477, June.
  2. Rajiv D. Banker & Rong Huang & Ramachandran Natarajan, 2009. "Incentive Contracting and Value Relevance of Earnings and Cash Flows," Journal of Accounting Research, Wiley Blackwell, vol. 47(3), pages 647-678, June.
  3. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
  4. Li-jun Zhao & Zheng-wei Wang, 2016. "The Dark Side of the Chinese Stock Market: Managerial Rent-Seeking through Equity Incentives," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(4), pages 156-165, April.
  5. Giorgio Canarella & Mahmoud M. Nourayi, 2008. "Executive compensation and firm performance: adjustment dynamics, non-linearity and asymmetry," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 29(4), pages 293-315.
  6. Balboa, Marina & López-Espinosa, Germán & Rubia, Antonio, 2013. "Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 5186-5207.
  7. Cain, Matthew D. & Denis, David J. & Denis, Diane K., 2011. "Earnouts: A study of financial contracting in acquisition agreements," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 151-170, February.
  8. Corrado Cuccurullo & Massimo Aria & Fabrizia Sarto, 2016. "Foundations and trends in performance management. A twenty-five years bibliometric analysis in business and public administration domains," Scientometrics, Springer;Akadémiai Kiadó, vol. 108(2), pages 595-611, August.
  9. Shijun Cheng & John Evans & Nandu Nagarajan, 2008. "Board size and firm performance: the moderating effects of the market for corporate control," Review of Quantitative Finance and Accounting, Springer, vol. 31(2), pages 121-145, August.
  10. Ke, Bin & Petroni, Kathy & Safieddine, Assem, 1999. "Ownership concentration and sensitivity of executive pay to accounting performance measures: Evidence from publicly and privately-held insurance companies," Journal of Accounting and Economics, Elsevier, vol. 28(2), pages 185-209, December.
  11. Aditi Gupta & David Otley & Steven Young, 2008. "Does superior firm performance lead to higher quality outside directorships?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(7), pages 907-932, September.
  12. Ashita Agrawal & Pitabas Mohanty & Navindra Kumar Totala, 2019. "Does EVA Beat ROA and ROE in Explaining the Stock Returns in Indian Scenario? An Evidence Using Mixed Effects Panel Data Regression Model," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(2), pages 103-134, May.
  13. Teodora Paligorova, 2007. "Corporate Governance and Executive Pay: Evidence from a Recent Reform," CERGE-EI Working Papers wp331, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  14. Muurling, Rutger & Lehnert, Thorsten, 2004. "Option-based compensation: a survey," The International Journal of Accounting, Elsevier, vol. 39(4), pages 365-401.
  15. Unsal, Omer & Hassan, M. Kabir & Zirek, Duygu, 2016. "Corporate lobbying, CEO political ideology and firm performance," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 126-149.
  16. Krolick, Debra L., 2005. "The relevance of financial statement information for executive performance evaluation: Evidence from choice of bonus plan accounting performance measures," The International Journal of Accounting, Elsevier, vol. 40(2), pages 115-132.
  17. Carlos Jiménez-Angueira & Nathan Stuart, 2015. "Relative performance evaluation, pay-for-luck, and double-dipping in CEO compensation," Review of Quantitative Finance and Accounting, Springer, vol. 44(4), pages 701-732, May.
  18. Keith D. Harvey & Ronald E. Shrieves, 2001. "Executive Compensation Structure And Corporate Governance Choices," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 24(4), pages 495-512, December.
  19. Kam C. Chan & Tao Chen & Baohua Liu & Junfeng Wu, 2022. "Air pollution and CEO compensation: Evidence from China," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 31(2), pages 448-469, April.
  20. Wei Zhang & Steven F. Cahan & Arthur C. Allen, 2005. "Insider Trading and Pay‐Performance Sensitivity: An Empirical Analysis," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(9‐10), pages 1887-1919, November.
  21. Robert Bushman & Ellen Engel & Abbie Smith, 2006. "An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 44(1), pages 53-83, March.
  22. Chii-Shyan Kuo & Chandra Subramaniam & Xu Wang & Shih-Ti Yu, 2020. "Adoption of performance-vested equity incentives under investor pressure: window dressing or taking the window of opportunity?," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 565-587, February.
  23. White, Lourdes Ferreira, 1996. "Executive compensation and dividend policy," Journal of Corporate Finance, Elsevier, vol. 2(4), pages 335-358, July.
  24. Lee, Gemma & Masulis, Ronald W., 2009. "Seasoned equity offerings: Quality of accounting information and expected flotation costs," Journal of Financial Economics, Elsevier, vol. 92(3), pages 443-469, June.
  25. Atasi Basu & Randal Elder & Mohamed Onsi, 2012. "Reported earnings, auditor's opinion, and compensation: theory and evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 42(1), pages 29-48, March.
  26. Hung, Chi-Hsiou D. & Jiang, Yuxiang & Liu, Frank Hong & Tu, Hong, 2018. "Competition or manipulation? An empirical evidence of determinants of the earnings persistence of the U.S. banks," Journal of Banking & Finance, Elsevier, vol. 88(C), pages 442-454.
  27. Ling-Ling Chang & Fujen Daniel Hsiao & Yan Hu, 2012. "The Association between Executive Turnover, Family Business and Firm Performance: Evidence in Taiwan," Accounting and Finance Research, Sciedu Press, vol. 1(2), pages 148-148, November.
  28. Lo, Kin, 2003. "Economic consequences of regulated changes in disclosure: the case of executive compensation," Journal of Accounting and Economics, Elsevier, vol. 35(3), pages 285-314, August.
  29. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
  30. Inder K. Khurana & Hoyoun Kyung, 2021. "Internal control material weakness and CEO recruitment," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1940-1987, October.
  31. Rhodes, Adrienne, 2016. "The relation between earnings-based measures in firm debt contracts and CEO pay sensitivity to earnings," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 1-22.
  32. Dey, Oindrila & Banerjee, Swapnendu, 2014. "Status and incentives: A critical survey," MPRA Paper 57658, University Library of Munich, Germany.
  33. Albuquerque, Ana, 2009. "Peer firms in relative performance evaluation," Journal of Accounting and Economics, Elsevier, vol. 48(1), pages 69-89, October.
  34. Moritz Heimes & Steffen Seemann, 2012. "Which Pay for what Performance? Evidence from Executive Compensation in Germany and the United States," Working Paper Series of the Department of Economics, University of Konstanz 2012-29, Department of Economics, University of Konstanz.
  35. Baber, William R. & Janakiraman, Surya N. & Kang, Sok-Hyon, 1996. "Investment opportunities and the structure of executive compensation," Journal of Accounting and Economics, Elsevier, vol. 21(3), pages 297-318, June.
  36. Rajiv D. Banker & Masako Darrough & Shaopeng Li & Lucas Threinen, 2019. "The Value of Precontract Information About an Agent's Ability in the Presence of Moral Hazard and Adverse Selection," Journal of Accounting Research, Wiley Blackwell, vol. 57(5), pages 1201-1245, December.
  37. Yoon K. Choi, 2020. "Does executive compensation reflect corporate productivity?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(7-8), pages 1012-1033, July.
  38. Jiang, Wei & Liu, Yunguo & Lobo, Gerald J. & Xu, Yue, 2019. "Deferred cash compensation and risk-taking: Evidence from the Chinese banking industry," Pacific-Basin Finance Journal, Elsevier, vol. 53(C), pages 432-448.
  39. Yusuf Mohammed Nulla & Dimitris Nikolaou Koumparoulis, 2013. "CEO Compensation System in Large Canadian Financial Institutions," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 137-155.
  40. Sung S. Kwon & Jennifer Yin & Gordian A. Ndubizu, 2019. "Asymmetric sensitivity of executive bonus compensation to earnings and the effect of regulatory changes," Review of Quantitative Finance and Accounting, Springer, vol. 53(3), pages 845-869, October.
  41. Davila, Antonio & Peñalva, Fernando, 2004. "Corporate governance and the weighting of performance measures in CEO compensation," IESE Research Papers D/556, IESE Business School.
  42. Hideaki Sakawa & Naoki Watanabel, 2008. "Relationship between Managerial Compensation and Business Performance in Japan: New Evidence Using Micro Data," Asian Economic Journal, East Asian Economic Association, vol. 22(4), pages 431-455, December.
  43. Jennifer Yin & Steven Balsam & Afshad Irani, 2009. "Impact of Job Complexity and Performance on CFO Compensation," Working Papers 0097, College of Business, University of Texas at San Antonio.
  44. Hearn, Bruce, 2014. "Institutional impact on the expropriation of private benefits of control in North Africa," Research in International Business and Finance, Elsevier, vol. 30(C), pages 1-23.
  45. Bushman, Robert, 2021. "Cash-based bonus plans as a strategic communication, coordination and commitment mechanism," Journal of Accounting and Economics, Elsevier, vol. 72(2).
  46. Holden, Craig W. & Kim, Daniel S., 2017. "Performance share plans: Valuation and empirical tests," Journal of Corporate Finance, Elsevier, vol. 44(C), pages 99-125.
  47. Bugeja, Martin & Matolcsy, Zoltan & Spiropoulos, Helen, 2017. "The CEO pay slice: Managerial power or efficient contracting? Some indirect evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(1), pages 69-87.
  48. Oxelheim, Lars & Randøy, Trond, 2002. "The Effect of Internationalization On CEO-Compensation," Working Paper Series 2002/4, Lund University, Institute of Economic Research.
  49. Moers, F. & Peek, E., 2000. "An empirical analysis of the role of risk aversion in executive compensation contracts," Research Memorandum 045, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  50. Bettis, J. Carr & Bizjak, John & Coles, Jeffrey L. & Kalpathy, Swaminathan, 2018. "Performance-vesting provisions in executive compensation," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 194-221.
  51. Moers, F., 2000. "The role of performance measure characteristics in the design of incentive systems: an empirical analysis," Research Memorandum 052, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  52. Gao, Huasheng & Li, Kai, 2015. "A comparison of CEO pay–performance sensitivity in privately-held and public firms," Journal of Corporate Finance, Elsevier, vol. 35(C), pages 370-388.
  53. Engel, Ellen & Hayes, Rachel M. & Wang, Xue, 2003. "CEO turnover and properties of accounting information," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 197-226, December.
  54. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
  55. Al-Faryan, Mamdouh Abdulaziz Saleh, 2021. "The Effect of Board Composition and Managerial Pay on Saudi Firm Performance," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue Online fi.
  56. Ahmed Arif & Mehwish Aziz Khan & Ferheen Kayani & Syed Zulfiqar Ali Shah, 2011. "Dividend Policy and Earnings Management: An Empirical Study of Pakistani Listed Companies," Information Management and Business Review, AMH International, vol. 3(2), pages 68-77.
  57. Conover, Teresa L. & Nichols, Nancy B., 2000. "A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress," The International Journal of Accounting, Elsevier, vol. 35(2), pages 189-211, July.
  58. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
  59. Ignacio Ferrero & Alejo José G. Sison, 2012. "A Survey on Virtue in Business and Management (1980-2011)," Faculty Working Papers 06/12, School of Economics and Business Administration, University of Navarra.
  60. Grey, Colette & Stathopoulos, Konstantinos & Walker, Martin, 2013. "The impact of executive pay on the disclosure of alternative earnings per share figures," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 227-236.
  61. Paul L. Joskow & Nancy L. Rose & Catherine Wolfram, 1996. "Political Constraints on Executive Compensation: Evidence from the Electric Utility Industry," RAND Journal of Economics, The RAND Corporation, vol. 27(1), pages 165-182, Spring.
  62. Mohamed I. Gomaa, 2012. "An Empirical Investigation of the Relationship between Executive Risk Sharing and Stock Performance in New and Old Economy Firms," Accounting and Finance Research, Sciedu Press, vol. 1(1), pages 106-106, May.
  63. Bloomfield, Matthew & Gipper, Brandon & Kepler, John D. & Tsui, David, 2021. "Cost shielding in executive bonus plans," Journal of Accounting and Economics, Elsevier, vol. 72(2).
  64. Moers F. & Peek E, 2000. "An Empirical Analysis of the Role of Risk Aversion in Executive Compensation Contracts," Research Memorandum 013, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  65. Raghavan J. Iyengar & Ernest M. Zampelli, 2008. "Auditor independence, executive pay and firm performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 259-278, June.
  66. John M. Abowd & Felipe Balmaceda & David Kaplan., "undated". "Accounting Profits, Market Profits, and the Compensation of Regular Employees," ILADES-UAH Working Papers inv119, Universidad Alberto Hurtado/School of Economics and Business.
  67. Watts, Ross L., 1992. "Accounting choice theory and market-based research in accounting," The British Accounting Review, Elsevier, vol. 24(3), pages 235-267.
  68. DeFond, Mark & Hu, Jinshuai & Hung, Mingyi & Li, Siqi, 2020. "The effect of fair value accounting on the performance evaluation role of earnings," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  69. Scott J. Callan & Janet M. Thomas, 2011. "Executive compensation, corporate social responsibility, and corporate financial performance: a multi‐equation framework," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(6), pages 332-351, November.
  70. Heider, Florian & Calcagno, Riccardo, 2016. "Liquidity, Information Aggregation, and Market-Based Pay in an Efficient Market," CEPR Discussion Papers 11298, C.E.P.R. Discussion Papers.
  71. Francis, Jennifer & Olsson, Per & Schipper, Katherine, 2005. "Call Options and Accruals Quality," SIFR Research Report Series 34, Institute for Financial Research.
  72. Renneboog, L.D.R. & Trojanowski, G., 2002. "The Managerial Labor Market and the Governance Role of Shareholder Control Structures in the UK," Other publications TiSEM aee04553-20a7-475a-96e1-7, Tilburg University, School of Economics and Management.
  73. Michael Fung, 2013. "A trade-off between non-fundamental risk and incentives," Review of Quantitative Finance and Accounting, Springer, vol. 41(1), pages 29-51, July.
  74. Lewellen, Wilbur G. & Park, Taewoo & Ro, Byung T., 1996. "Self-serving behavior in managers' discretionary information disclosure decisions," Journal of Accounting and Economics, Elsevier, vol. 21(2), pages 227-251, April.
  75. Farichah Farichah, 2017. "Management Compensation and Auditor Reputation on Earnings Management and on Share Returns," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 196-208.
  76. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
  77. Michael Raith, 2008. "Specific knowledge and performance measurement," RAND Journal of Economics, RAND Corporation, vol. 39(4), pages 1059-1079, December.
  78. Rebel A. Cole & Hamid Mehran, 2016. "What do we know about executive compensation at small privately held firms?," Small Business Economics, Springer, vol. 46(2), pages 215-237, February.
  79. Hubbard, R. Glenn & Palia, Darius, 1995. "Executive pay and performance Evidence from the U.S. banking industry," Journal of Financial Economics, Elsevier, vol. 39(1), pages 105-130, September.
  80. Young, Chaur-Shiuh & Tsai, Liu-Ching, 2008. "The sensitivity of compensation to social capital: Family CEOs vs. nonfamily CEOs in the family business groups," Journal of Business Research, Elsevier, vol. 61(4), pages 363-374, April.
  81. Burns, Natasha & Kedia, Simi, 2006. "The impact of performance-based compensation on misreporting," Journal of Financial Economics, Elsevier, vol. 79(1), pages 35-67, January.
  82. Voulgaris, Georgios & Stathopoulos, Konstantinos & Walker, Martin, 2014. "IFRS and the Use of Accounting-Based Performance Measures in Executive Pay," The International Journal of Accounting, Elsevier, vol. 49(4), pages 479-514.
  83. Mehran, Hamid, 1995. "Executive compensation structure, ownership, and firm performance," Journal of Financial Economics, Elsevier, vol. 38(2), pages 163-184, June.
  84. Khorana, Ajay & Zenner, Marc, 1998. "Executive compensation of large acquirors in the 1980s," Journal of Corporate Finance, Elsevier, vol. 4(3), pages 209-240, September.
  85. Wei Zhang & Steven F. Cahan & Arthur C. Allen, 2005. "Insider Trading and Pay-Performance Sensitivity: An Empirical Analysis," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(9-10), pages 1887-1919.
  86. Qiang Kang & Qiao Liu & Rong Qi, 2010. "Predicting Stock Market Returns with Aggregate Discretionary Accruals," Journal of Accounting Research, Wiley Blackwell, vol. 48(4), pages 815-858, September.
  87. Merchant, Kenneth A. & Van der Stede, Wim A. & Zheng, Liu, 2003. "Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 251-286.
  88. Asher Curtis & Valerie Li & Paige H. Patrick, 2021. "The use of adjusted earnings in performance evaluation," Review of Accounting Studies, Springer, vol. 26(4), pages 1290-1322, December.
  89. Johnson, Marilyn F. & Nelson, Karen K. & Shackell, Margaret B., 2001. "An Empirical Analysis of the SEC's 1992 Proxy Reforms on Executive Compensation," Research Papers 1679, Stanford University, Graduate School of Business.
  90. Gregory E. Sierra & Eli Talmor & James S. Wallace, 2004. "A unified analysis of executive pay: the case of the banking industry," Supervisory Policy Analysis Working Papers 2004-02, Federal Reserve Bank of St. Louis.
  91. Nkiendem Felix & Douanla Jean & Innocent Essomme & Nchitu Polycarpe Asah & Roland N Gahmuti, 2018. "Managerial Compensation and Firm Performance in Cameroon Microfinance Institutions [Rémunération de la direction et performance des entreprises dans les Institutions de microfinance au Cameroun]," Post-Print hal-02558799, HAL.
  92. Rong Huang & Carol Marquardt & Bo Zhang, 2023. "Revenue-expense matching and performance measure choice," Review of Accounting Studies, Springer, vol. 28(3), pages 1690-1720, September.
  93. Moers F, 2000. "The Role of Performance Measure Characteristics in the Design of Incentive Systems: An Empirical Analysis," Research Memorandum 020, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  94. Raghavan (Raj) J. Iyengar & H. James Williams & Ernest M. Zampelli, 2005. "Sensitivity of executive pay to accounting performance measures in all‐equity firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(4), pages 577-595, December.
  95. David Mayers & Clifford W. Smith, 2010. "Compensation and Board Structure: Evidence From the Insurance Industry," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 77(2), pages 297-327, June.
  96. Augustine Duru & Raghavan J. Iyengar & Alex Thevaranjan, 2002. "The Shielding of CEO Compensation from the Effects of Strategic Expenditures," Contemporary Accounting Research, John Wiley & Sons, vol. 19(2), pages 175-193, June.
  97. Toyne, Michael F. & Millar, James A. & Dixon, Bruce L., 2000. "The relation between CEO control and the risk of CEO compensation," Journal of Corporate Finance, Elsevier, vol. 6(3), pages 291-306, September.
  98. Chii-Shyan Kuo & Jow-Ran Chang & Shih-Ti Yu, 2013. "Effect of mandatory pro forma earnings disclosure on the relation between CEO share bonuses and firm performance," Review of Quantitative Finance and Accounting, Springer, vol. 40(2), pages 189-215, February.
  99. Emeka T. Nwaeze, 2010. "The Choice of Operating Cash Flow in Incentive Compensation," Working Papers 0008, College of Business, University of Texas at San Antonio.
  100. Viktoria Diser & Christian Hofmann, 2018. "Hedging and accounting-based RPE contracts for powerful CEOs," Journal of Business Economics, Springer, vol. 88(7), pages 941-970, September.
  101. Chongwoo Choe, 2006. "Optimal CEO Compensation: Some Equivalence Results," Journal of Labor Economics, University of Chicago Press, vol. 24(1), pages 171-201, January.
  102. Michal Matv{e}jka & Kenneth A. Merchant & Wim A. Van der Stede, 2009. "Employment Horizon and the Choice of Performance Measures: Empirical Evidence from Annual Bonus Plans of Loss-Making Entities," Management Science, INFORMS, vol. 55(6), pages 890-905, June.
  103. Farzan Yahya & Zahiruddin B. Ghazali, 2017. "Effectiveness of board governance and dividend policy as alignment mechanisms to firm performance and CEO compensation," Cogent Business & Management, Taylor & Francis Journals, vol. 4(1), pages 1398124-139, January.
  104. Tsao, Shou-Min & Lin, Che-Hung & Chen, Vincent Y.S., 2015. "Family ownership as a moderator between R&D investments and CEO compensation," Journal of Business Research, Elsevier, vol. 68(3), pages 599-606.
  105. Eli Talmor & James S. Wallace, 1998. "Computer Industry Executives: An Analysis of the New Barons' Compensation," Information Systems Research, INFORMS, vol. 9(4), pages 398-414, December.
  106. Baber, William R. & Kang, Sok-Hyon & Kumar, Krishna R., 1998. "Accounting earnings and executive compensation:: The role of earnings persistence," Journal of Accounting and Economics, Elsevier, vol. 25(2), pages 169-193, May.
  107. Bushman, Robert M. & Indjejikian, Raffi J. & Smith, Abbie, 1996. "CEO compensation: The role of individual performance evaluation," Journal of Accounting and Economics, Elsevier, vol. 21(2), pages 161-193, April.
  108. Ying Yan, 1998. "The FDICIA and bank CEOs' pay-performance relationship: an empirical investigation," Working Papers (Old Series) 9805, Federal Reserve Bank of Cleveland.
  109. Brian J. Hall & Jeffrey B. Liebman, 1998. "Are CEOs Really Paid Like Bureaucrats?," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 113(3), pages 653-691.
  110. Kuo, Chii-Shyan & Li, Ming-Yuan Leon & Yu, Shang-En, 2013. "Non-uniform effects of CEO equity-based compensation on firm performance – An application of a panel threshold regression model," The British Accounting Review, Elsevier, vol. 45(3), pages 203-214.
  111. Davila, Toni & Peñalva, Fernando, 2005. "Governance structure and the weighting of performance measures in CEO compensation," IESE Research Papers D/601, IESE Business School.
  112. Ron Shalev & Ivy Xiying Zhang & Yong Zhang, 2013. "CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation," Journal of Accounting Research, Wiley Blackwell, vol. 51(4), pages 819-854, September.
  113. Yaron Amzaleg & Abraham Mehrez, 2004. "The ‘One Million Club:’ Executive Compensation And Firm Performance," Israel Economic Review, Bank of Israel, vol. 2(1), pages 107-147.
  114. James Potepa, 2020. "The treatment of special items in determining CEO cash compensation," Review of Accounting Studies, Springer, vol. 25(2), pages 558-596, June.
  115. Shota Otomasa & Atsushi Shiiba & Akinobu Shuto, 2015. "Management Earnings Forecasts as a Performance Target in Executive Compensation Contracts," CARF F-Series CARF-F-368, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
  116. Raghavan J. Iyengar & Ernest M. Zampelli, 2010. "Does accounting conservatism pay?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(1), pages 121-142, March.
  117. Chen, Jing & Ezzamel, Mahmoud & Cai, Ziming, 2011. "Managerial power theory, tournament theory, and executive pay in China," Journal of Corporate Finance, Elsevier, vol. 17(4), pages 1176-1199, September.
  118. Jennifer J. Gaver, 1998. "Discussion of “Discretionary Accounting Choices and CEO Compensationâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 253-260, September.
  119. Perry, Tod & Zenner, Marc, 2001. "Pay for performance? Government regulation and the structure of compensation contracts," Journal of Financial Economics, Elsevier, vol. 62(3), pages 453-488, December.
  120. Barron, John M. & Waddell, Glen R., 2003. "Executive rank, pay and project selection," Journal of Financial Economics, Elsevier, vol. 67(2), pages 305-349, February.
  121. Cain, Matthew D. & Denis, David J. & Denis, Diane K., 2011. "Earnouts: A study of financial contracting in acquisition agreements," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 151-170.
  122. Kothari, S.P. & Ramanna, Karthik & Skinner, Douglas J., 2010. "Implications for GAAP from an analysis of positive research in accounting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 246-286, December.
  123. Dechow, Patricia M. & Myers, Linda A. & Shakespeare, Catherine, 2010. "Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 2-25, February.
  124. Holthausen, Robert W. & Larcker, David F. & Sloan, Richard G., 1995. "Business unit innovation and the structure of executive compensation," Journal of Accounting and Economics, Elsevier, vol. 19(2-3), pages 279-313, April.
  125. Abiot Tessema, 2018. "Earnings smoothing and CEO cash bonus compensation: the role of mandatory derivatives disclosure policy," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(2), pages 115-127, May.
  126. Brooks, Raymond M. & May, Don O. & Mishra, Chandra S., 2001. "The performance of firms before and after they adopt accounting-based performance plans," The Quarterly Review of Economics and Finance, Elsevier, vol. 41(2), pages 205-222.
  127. Duru, Augustine & Iyengar, Raghavan J. & Zampelli, Ernest M., 2012. "Performance choice, executive bonuses and corporate leverage," Journal of Corporate Finance, Elsevier, vol. 18(5), pages 1286-1305.
  128. Saito, Yoshie, 2019. "Are long-tenured CEOs rent seekers? Analysis of cash compensation and post disposal performance," Advances in accounting, Elsevier, vol. 44(C), pages 95-107.
  129. Guillaume Plantin & Haresh Sapra & Hyun Song Shin, 2008. "Marking‐to‐Market: Panacea or Pandora's Box?," Journal of Accounting Research, Wiley Blackwell, vol. 46(2), pages 435-460, May.
  130. Farrell, Kathleen A. & Whidbee, David A., 2003. "Impact of firm performance expectations on CEO turnover and replacement decisions," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 165-196, December.
  131. Kenneth J. Klassen & Amin Mawani, 2000. "The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOs," Contemporary Accounting Research, John Wiley & Sons, vol. 17(2), pages 227-262, June.
  132. Oindrila Dey & Swapnendu Banerjee, 2022. "Incentives, Status and Thereafter: A Critical Survey," South Asian Journal of Macroeconomics and Public Finance, , vol. 11(1), pages 95-115, June.
  133. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2003. "Effort and Selection Effects of Incentive Contracts," Discussion Paper 2003-130, Tilburg University, Center for Economic Research.
  134. Affan Hameed & Carol Padgett & Michael P. Clements & Subhan Ullah, 2023. "The choice of performance measures, target setting and vesting levels in UK firms' Chief Executive Officer equity‐based compensation," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(4), pages 4246-4270, October.
  135. Gregory Sierra & Eli Talmor & James Wallace, 2006. "An Examination of Multiple Governance Forces within Bank Holding Companies," Journal of Financial Services Research, Springer;Western Finance Association, vol. 29(2), pages 105-123, April.
  136. Brian Cadman & Linda Vincent, 2015. "The Role of Defined Benefit Pension Plans in Executive Compensation," European Accounting Review, Taylor & Francis Journals, vol. 24(4), pages 779-800, December.
  137. Scott Keating, A., 1997. "Determinants of divisional performance evaluation practices," Journal of Accounting and Economics, Elsevier, vol. 24(3), pages 243-273, December.
  138. Mäkinen, Mikko, . "Essays on Stock Option Schemes and CEO Compensation," ETLA A, The Research Institute of the Finnish Economy, number 42.
  139. Comprix, Joseph & Muller III, Karl A., 2006. "Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations," Journal of Accounting and Economics, Elsevier, vol. 42(3), pages 385-416, December.
  140. Livne, Gilad & Markarian, Garen & Milne, Alistair, 2011. "Bankers' compensation and fair value accounting," Journal of Corporate Finance, Elsevier, vol. 17(4), pages 1096-1115, September.
  141. Yu-Lin Chen & Chao-Jung Chen, 2015. "Family firms and the incentive contracting role of accounting earnings," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 22(4), pages 384-405, December.
  142. Liu, Cai & Yin, Chao, 2023. "Institutional investors’ monitoring attention, CEO compensation, and relative performance evaluation," Finance Research Letters, Elsevier, vol. 56(C).
  143. Carlos Jimenez & Jay Vega & Jennifer Yin, 2015. "Troubled Asset Relief Program’s Impact on Earnings informativeness: A Study of Compensation Contracts," Working Papers 0187acc, College of Business, University of Texas at San Antonio.
  144. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
  145. Hristos Doucouliagos & Janto Haman & T.D. Stanley, 2012. "Pay for Performance and Corporate Governance Reform," Industrial Relations: A Journal of Economy and Society, Wiley Blackwell, vol. 51(3), pages 670-703, July.
  146. Alhashel, Bader S. & Albader, Sulaiman H., 2020. "How do sovereign wealth funds pay their portfolio companies’ executives? Evidence from Kuwait," International Review of Economics & Finance, Elsevier, vol. 67(C), pages 303-322.
  147. Peter A. Stanwick & Sarah D. Stanwick, 2001. "CEO compensation: does it pay to be green?," Business Strategy and the Environment, Wiley Blackwell, vol. 10(3), pages 176-182, May.
  148. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
  149. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2003. "Effort and Selection Effects of Incentive Contracts," Other publications TiSEM 46a62de7-d051-4620-93bb-3, Tilburg University, School of Economics and Management.
  150. Henri Akono & Emeka T. Nwaeze, 2018. "Why and how firms use operating cash flow in compensation," Accounting and Business Research, Taylor & Francis Journals, vol. 48(4), pages 400-426, June.
  151. Espahbodi, Hassan & Espahbodi, Pouran & Rezaee, Zabihollah & Tehranian, Hassan, 2002. "Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 343-373, August.
  152. Leone, Andrew J. & Wu, Joanna Shuang & Zimmerman, Jerold L., 2006. "Asymmetric sensitivity of CEO cash compensation to stock returns," Journal of Accounting and Economics, Elsevier, vol. 42(1-2), pages 167-192, October.
  153. Gerald J. Lobo & Michael Neel & Adrienne Rhodes, 2018. "Accounting comparability and relative performance evaluation in CEO compensation," Review of Accounting Studies, Springer, vol. 23(3), pages 1137-1176, September.
  154. Koustubh Kanti Ray, 2016. "Employee stock option plan and firm performance: A quantile regression approach," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 6(6), pages 152-166, June.
  155. Pierre Jinghong Liang, 2000. "Accounting Recognition, Moral Hazard, and Communication," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 458-490, September.
  156. Neslihan Ozkan & Zvi Singer & Haifeng You, 2012. "Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation," Journal of Accounting Research, Wiley Blackwell, vol. 50(4), pages 1077-1107, September.
  157. Neale G. O'Connor & F. Johnny Deng & Pan Fei, 2015. "Observability and Subjective Performance Measurement," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 208-237, June.
  158. repec:eee:labchp:v:3:y:1999:i:pb:p:2485-2563 is not listed on IDEAS
  159. Venkatachalam, Mohan & Davila, Antonio, 2001. "Non-financial Performance Measures and CEO Compensation: An Analysis of Web Traffic," Research Papers 1675, Stanford University, Graduate School of Business.
  160. Robert M. Gillenkirch & Achim Hendriks & Susanne A. Welker, 2014. "Effects of Executive Compensation Complexity on Investor Behaviour in an Experimental Stock Market," European Accounting Review, Taylor & Francis Journals, vol. 23(4), pages 625-645, December.
  161. Robert Gibbons, 1996. "Incentives and Careers in Organizations," NBER Working Papers 5705, National Bureau of Economic Research, Inc.
  162. Balsam, Steven & Fernando, Guy D. & Tripathy, Arindam, 2011. "The impact of firm strategy on performance measures used in executive compensation," Journal of Business Research, Elsevier, vol. 64(2), pages 187-193, February.
  163. Cascino, Stefano & Clatworthy, Mark A. & Osma, Beatriz Garcia & Gassen, Joachim & Imam, Shahed, 2021. "The usefulness of financial accounting information: evidence from the field," LSE Research Online Documents on Economics 107569, London School of Economics and Political Science, LSE Library.
  164. Zakaria, Idlan, 2012. "Performance measures, benchmarks and targets in executive remuneration contracts of UK firms," The British Accounting Review, Elsevier, vol. 44(3), pages 189-203.
  165. Vinay Goyal & Subrata K. Mitra, 2022. "Is the asymmetric impact of aggregate revenue and aggregate earnings on the stock index in accordance with the prospect theory?," International Review of Finance, International Review of Finance Ltd., vol. 22(1), pages 200-222, March.
  166. Mahmoud Nourayi & Sudha Krishnan, 2006. "The impact of incentives on CEO compensation and firm performance," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 53(3), pages 402-420, September.
  167. Caylor, Marcus L. & Lopez, Thomas J., 2013. "Cost behavior and executive bonus compensation," Advances in accounting, Elsevier, vol. 29(2), pages 232-242.
  168. Stacey Beaumont & Raluca Ratiu & David Reeb & Glenn Boyle & Philip Brown & Alexander Szimayer & Raymond Silva Rosa & David Hillier & Patrick McColgan & Athanasios Tsekeris & Bryan Howieson & Zoltan Ma, 2016. "Comments on Shan and Walter: ‘Towards a Set of Design Principles for Executive Compensation Contracts’," Abacus, Accounting Foundation, University of Sydney, vol. 52(4), pages 685-771, December.
  169. John Bizjak & Swaminathan Kalpathy & Rex Thompson, 2016. "Modeling Equity Compensation under Accounting Contingencies," Accounting and Finance Research, Sciedu Press, vol. 5(1), pages 164-164, February.
  170. Emeka T. Nwaeze & Simon S. M. Yang & Q. Jennifer Yin, 2006. "Accounting Information and CEO Compensation: The Role of Cash Flow from Operations in the Presence of Earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 227-265, March.
  171. Inho Suk & Seungwon Lee & William Kross, 2021. "CEO Turnover and Accounting Earnings: The Role of Earnings Persistence," Management Science, INFORMS, vol. 67(5), pages 3195-3218, May.
  172. James Cordeiro & Lerong He & Martin Conyon & Tara Shaw, 2013. "Informativeness of performance measures and Chinese executive compensation," Asia Pacific Journal of Management, Springer, vol. 30(4), pages 1031-1058, December.
  173. Shane Magee & Cheok Man Ng & Sue Wright, 2021. "How executive remuneration responds to guidance: evidence from the Australian banking industry," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5281-5307, December.
  174. Banker, Rajiv D. & Lee, Seok-Young & Potter, Gordon, 1996. "A field study of the impact of a performance-based incentive plan," Journal of Accounting and Economics, Elsevier, vol. 21(2), pages 195-226, April.
  175. Christensen, Peter O. & Feltham, Gerald A. & Sabac, Florin, 2005. "A contracting perspective on earnings quality," Journal of Accounting and Economics, Elsevier, vol. 39(2), pages 265-294, June.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.