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Accounting income, stock price, and managerial compensation

Citations

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Cited by:

  1. Cohen, Shira & Kadach, Igor & Ormazabal, Gaizka & Reichelstein, Stefan, 2022. "Executive compensation tied to ESG performance: International evidence," ZEW Discussion Papers 22-051, ZEW - Leibniz Centre for European Economic Research.
  2. 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.
  3. Kulich, C. & Trojanowski, G. & Ryan, M. & Haslam, S.A. & Renneboog, L.D.R., 2010. "Who gets the Carrot and Who gets the Stick? Evidence of Gender Disparities in Executive Remuneration," Other publications TiSEM 52bce888-01d5-48a7-a674-0, Tilburg University, School of Economics and Management.
  4. 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.
  5. 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.
  6. 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.
  7. 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.
  8. García, Diego & Urošević, Branko, 2013. "Noise and aggregation of information in large markets," Journal of Financial Markets, Elsevier, vol. 16(3), pages 526-549.
  9. Davila, Antonio & Peñalva, Fernando, 2004. "Corporate governance and the weighting of performance measures in CEO compensation," IESE Research Papers D/556, IESE Business School.
  10. Zabel, Astrid & Roe, Brian, 2009. "Optimal design of pro-conservation incentives," Ecological Economics, Elsevier, vol. 69(1), pages 126-134, November.
  11. Bergmann, Rouven & Friedl, Gunther, 2008. "Controlling innovative projects with moral hazard and asymmetric information," Research Policy, Elsevier, vol. 37(9), pages 1504-1514, October.
  12. 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).
  13. Calcagno, Riccardo & Heider, Florian, 2021. "Stock-based pay, liquidity, and the role of market making," Journal of Economic Theory, Elsevier, vol. 197(C).
  14. 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.
  15. 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.
  16. Sunil Dutta & Stefan Reichelstein, 2003. "Leading Indicator Variables, Performance Measurement, and Long‐Term Versus Short‐Term Contracts," Journal of Accounting Research, Wiley Blackwell, vol. 41(5), pages 837-866, December.
  17. Thi Bui & Andrew Ferguson & Peter Lam, 2021. "CEO compensation in early‐stage firms: Rewards for prospectivity and survival," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(5-6), pages 895-928, May.
  18. Renneboog, L.D.R. & Trojanowski, G., 2002. "The Managerial Labor Market and the Governance Role of Shareholder Control Structures in the UK," Discussion Paper 2002-68, Tilburg University, Center for Economic Research.
  19. Robert M. Bushman & Raffi J. Indjejikian & Mark C. Penno, 2000. "Private Predecision Information, Performance Measure Congruity, and the Value of Delegation," Contemporary Accounting Research, John Wiley & Sons, vol. 17(4), pages 562-587, December.
  20. Houcine, Asma, 2017. "The effect of financial reporting quality on corporate investment efficiency: Evidence from the Tunisian stock market," Research in International Business and Finance, Elsevier, vol. 42(C), pages 321-337.
  21. Calcagno, Riccardo & Heider, Florian, 2004. "Market based compensation, trading and liquidity," DEE - Working Papers. Business Economics. WB wb046224, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
  22. 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.
  23. Chia-Feng (Jeffrey) Yu, 2017. "Interactive Reporting Bias Surrounding CEO Turnover," European Accounting Review, Taylor & Francis Journals, vol. 26(2), pages 239-282, April.
  24. 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.
  25. 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.
  26. 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.
  27. Chongwoo Choe, 2006. "Optimal CEO Compensation: Some Equivalence Results," Journal of Labor Economics, University of Chicago Press, vol. 24(1), pages 171-201, January.
  28. Rogerson, William P, 1997. "Intertemporal Cost Allocation and Managerial Investment Incentives: A Theory Explaining the Use of Economic Value Added as a Performance Measure," Journal of Political Economy, University of Chicago Press, vol. 105(4), pages 770-795, August.
  29. Barbara Schondube-Pirchegger & Jens Robert Schondube, 2010. "On the Appropriateness of Performance-Based Compensation for Supervisory Board Members - An Agency Theoretic Approach," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 817-835.
  30. Barbara Schöndube-Pirchegger & Jens Robert Schöndube, 2015. "Early versus late accounting information in a limited commitment setting," FEMM Working Papers 150003, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  31. 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.
  32. 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.
  33. 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.
  34. Sunil Dutta, 2008. "Managerial Expertise, Private Information, and Pay-Performance Sensitivity," Management Science, INFORMS, vol. 54(3), pages 429-442, March.
  35. Meißner, Fabian & Schneider, Georg & Sureth, Caren, 2013. "The impact of corporate taxes and flexibility on entrepreneurial decisions with moral hazard and simultaneous firm and personal level taxation," arqus Discussion Papers in Quantitative Tax Research 141, arqus - Arbeitskreis Quantitative Steuerlehre.
  36. Pascal Frantz, 1999. "Discretionary write-downs, write-offs, and other restructuring provisions: a signaling approach," Accounting and Business Research, Taylor & Francis Journals, vol. 29(2), pages 109-121.
  37. 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.
  38. Alexis H. Kunz & Thomas Pfeiffer, 2001. "Kapitalmarktorientierte Unternehmenspublizität und der Informationsverbund zwischen in- und externem Rechnungswesen," Schmalenbach Journal of Business Research, Springer, vol. 53(5), pages 500-530, August.
  39. Baiman, Stanley & Verrecchia, Robert E., 1995. "Earnings and price-based compensation contracts in the presence of discretionary trading and incomplete contracting," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 93-121, July.
  40. 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.
  41. repec:eee:labchp:v:3:y:1999:i:pb:p:2485-2563 is not listed on IDEAS
  42. Schosser, Josef, 2019. "Consistency between principal and agent with differing time horizons: Computing incentives under risk," European Journal of Operational Research, Elsevier, vol. 277(3), pages 1113-1123.
  43. 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.
  44. Hemmer, Thomas, 1995. "On the interrelation between production technology, job design, and incentives," Journal of Accounting and Economics, Elsevier, vol. 19(2-3), pages 209-245, April.
  45. 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.
  46. 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.
  47. Khoroshilov, Yuri & Narayanan, M.P., 2008. "The role of profit-based and stock-based components in incentive compensation," Journal of Financial Intermediation, Elsevier, vol. 17(3), pages 357-378, July.
  48. Dey, Oindrila & Banerjee, Swapnendu, 2014. "Status and incentives: A critical survey," MPRA Paper 57658, University Library of Munich, Germany.
  49. Antonio E. Bernardo & Hongbin Cai & Jiang Luo, 2016. "Earnings vs. stock-price based incentives in managerial compensation contracts," Review of Accounting Studies, Springer, vol. 21(1), pages 316-348, March.
  50. Bushman, Robert, 2021. "Cash-based bonus plans as a strategic communication, coordination and commitment mechanism," Journal of Accounting and Economics, Elsevier, vol. 72(2).
  51. 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.
  52. 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.
  53. Rachel Merhebi & Kerry Pattenden & Peter L. Swan & Xianming Zhou, 2006. "Australian chief executive officer remuneration: pay and performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 481-497, September.
  54. 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.
  55. 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.
  56. 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.
  57. 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.
  58. 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.
  59. Qin, Bo & Yang, Lu, 2022. "CSR contracting and performance-induced CEO turnover," Journal of Corporate Finance, Elsevier, vol. 73(C).
  60. 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.
  61. Davila, Toni & Peñalva, Fernando, 2005. "Governance structure and the weighting of performance measures in CEO compensation," IESE Research Papers D/601, IESE Business School.
  62. 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.
  63. Calcagno, Riccardo & Heider, Florian, 2007. "Market based compensation, price informativeness and short-term trading," Working Paper Series 735, European Central Bank.
  64. Hemmer, Thomas, 1998. "Performance measurement systems, incentives, and the optimal allocation of responsibilities," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 321-347, June.
  65. Paul E. Fischer & Robert E. Verrecchia, 1997. "The Effect of Limited Liability on the Market Response to Disclosure," Contemporary Accounting Research, John Wiley & Sons, vol. 14(3), pages 515-541, September.
  66. Narayanan, V. G. & Davila, Antonio, 1998. "Using delegation and control systems to mitigate the trade-off between the performance-evaluation and belief-revision uses of accounting signals," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 255-282, June.
  67. Shane Dikolli & Igor Vaysman, 2006. "Contracting on the Stock Price and Forward-Looking Performance Measures," European Accounting Review, Taylor & Francis Journals, vol. 15(4), pages 445-464.
  68. Kiridaran Kanagaretnam & Gerald Lobo & Robert Mathieu, 2012. "CEO stock options and analysts’ forecast accuracy and bias," Review of Quantitative Finance and Accounting, Springer, vol. 38(3), pages 299-322, April.
  69. Nagar, Venky & Nanda, Dhananjay & Wysocki, Peter, 2003. "Discretionary disclosure and stock-based incentives," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 283-309, January.
  70. Christian Hofmann & Steven Huddart & Thomas Pfeiffer, 2023. "An analysis of net-outcome contracting with applications to equity-based compensation," Review of Accounting Studies, Springer, vol. 28(3), pages 1657-1689, September.
  71. Pandher, Gurupdesh, 2022. "Determinants of Return-maximizing CEO Equity & Cash compensation," International Review of Economics & Finance, Elsevier, vol. 79(C), pages 154-168.
  72. 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.
  73. 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.
  74. 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.
  75. Huddart, Steven & Liang, Pierre Jinghong, 2005. "Profit sharing and monitoring in partnerships," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 153-187, December.
  76. Dutta, Sunil & Reichelstein, Stefan J., 2004. "Stock Price, Earnings and Book Value in Managerial Performance Measures," Research Papers 1873, Stanford University, Graduate School of Business.
  77. 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.
  78. 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.
  79. 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.
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