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An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings

Citations

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Cited by:

  1. Wolfgang Schultze & Maria Lotze & Andreas Weiler & Mandy M. Cheng, 2026. "Managerial Compensation, Bonus Banks, and Long‐Term Orientation," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 47(1), pages 143-164, January.
  2. Art Durnev & Claudine Mangen, 2009. "Corporate Investments: Learning from Restatements," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 47(3), pages 679-720, June.
  3. Darren Henderson, 2022. "Fair values and compensation contracting: Evidence from real estate firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 627-657, May.
  4. Matthew Kubic, 2025. "The benefits of article 11 pro forma disclosure," Review of Accounting Studies, Springer, vol. 30(3), pages 2768-2821, September.
  5. Sudhakar Balachandran & Partha Mohanram, 2010. "Are CEOs compensated for value destroying growth in earnings?," Review of Accounting Studies, Springer, vol. 15(3), pages 545-577, September.
  6. Clarkson, Peter M. & Walker, Julie & Nicholls, Shannon, 2011. "Disclosure, shareholder oversight and the pay–performance link," Journal of Contemporary Accounting and Economics, Elsevier, vol. 7(2), pages 47-64.
  7. 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).
  8. Liu, Lisa Shifei & Stark, Andrew W., 2009. "Relative performance evaluation in board cash compensation: UK empirical evidence," The British Accounting Review, Elsevier, vol. 41(1), pages 21-30.
  9. Gassen, Joachim, 2008. "Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?," SFB 649 Discussion Papers 2008-028, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
  10. 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.
  11. George Drymiotes & Thomas Hemmer, 2013. "On the Stewardship and Valuation Implications of Accrual Accounting Systems," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 51(2), pages 281-334, May.
  12. repec:hum:wpaper:sfb649dp2008-028 is not listed on IDEAS
  13. Qi Chen & Thomas Hemmer & Yun Zhang, 2007. "On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 45(3), pages 541-565, June.
  14. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
  15. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 54(2), pages 525-622, May.
  16. Ilan Guttman, 2013. "Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 51(2), pages 335-347, May.
  17. 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.
  18. Ke Na & Ivy Xiying Zhang & Yong Zhang, 2024. "Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas," Review of Accounting Studies, Springer, vol. 29(1), pages 809-851, March.
  19. Emett, Scott A. & Nelson, Mark W., 2015. "Discussion of “The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship”," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 115-118.
  20. 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.
  21. Thomas Hemmer & Eva Labro, 2008. "On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 46(5), pages 1209-1240, December.
  22. Jarva, Henry & Kallunki, Juha-Pekka & Livne, Gilad, 2019. "Earnings performance measures and CEO turnover: Street versus GAAP earnings," Journal of Corporate Finance, Elsevier, vol. 56(C), pages 249-266.
  23. Aust, Viktoria & Pelger, Christoph & Drefahl, Christian, 2021. "Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  24. Murphy, Tim & O’Connell, Vincent & Ó hÓgartaigh, Ciarán, 2013. "Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting," Accounting, Organizations and Society, Elsevier, vol. 38(1), pages 72-91.
  25. Rajiv D. Banker & Rong Huang & Ramachandran Natarajan, 2009. "Incentive Contracting and Value Relevance of Earnings and Cash Flows," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 47(3), pages 647-678, June.
  26. Jay Junghun Lee & Bo Xu, 2025. "What Incentivises Managers to Engage in Financial Misreporting? An Analysis of Stock Delta, Option Delta, and Vega," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(3), pages 2976-3003, September.
  27. Huo, Di & Huang, Wei & Huang, Yuting & Ke, Youlin & Shen, Zhe, 2024. "Stock exchange comment letters and MD&A tone management," Research in International Business and Finance, Elsevier, vol. 70(PB).
  28. Joanna Shuang Wu & Ivy Xiying Zhang, 2019. "Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 168-197, March.
  29. Fülbier, Rolf Uwe & Klein, Malte, 2013. "Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2013-01, University of Bayreuth, Chair of Finance and Banking.
  30. Takuya Iwasaki & Shota Otomasa & Atsushi Shiiba & Akinobu Shuto, 2012. "Excess Executive Compensation and the Demand for Accounting Conservatism," Discussion Paper Series DP2012-08, Research Institute for Economics & Business Administration, Kobe University.
  31. Rong Huang & Carol A. Marquardt & Bo Zhang, 2014. "Why do managers avoid EPS dilution? Evidence from debt–equity choice," Review of Accounting Studies, Springer, vol. 19(2), pages 877-912, June.
  32. Jing‐Chi Chen & Li‐Kai (Connie) Liao, 2024. "Stock returns and earnings persistence following equity financing and earnings announcement: Considering managerial characteristics," Review of Financial Economics, John Wiley & Sons, vol. 42(3), pages 291-315, July.
  33. Christoph Kuhner & Christoph Pelger, 2015. "On the Relationship of Stewardship and Valuation—An Analytical Viewpoint," Abacus, Accounting Foundation, University of Sydney, vol. 51(3), pages 379-411, September.
  34. Takuya Iwasaki & Shota Otomasa & Atsushi Shiiba & Akinobu Shuto, 2012. "The role of accounting conservatism in executive compensation contracts (Forthcoming in Journal of Business Finance and Accounting)," CARF F-Series CARF-F-370, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, revised Jul 2018.
  35. 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.
  36. Armstrong, Christopher S. & Guay, Wayne R. & Weber, Joseph P., 2010. "The role of information and financial reporting in corporate governance and debt contracting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 179-234, December.
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