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The association between performance plan adoption and corporate capital investment

Citations

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Cited by:

  1. David F. Larcker & Allan L. McCall & Gaizka Ormazabal, 2015. "Outsourcing Shareholder Voting to Proxy Advisory Firms," Journal of Law and Economics, University of Chicago Press, vol. 58(1), pages 173-204.
  2. Barkema, H.G., 1991. "Are managers indeed motivated by their bonuses?," Other publications TiSEM a73ec730-1e78-4576-b788-7, Tilburg University, School of Economics and Management.
  3. P Abell & M Cranna & J Samuels, 1994. "Mergers," CEP Discussion Papers dp0199, Centre for Economic Performance, LSE.
  4. Julia Grant & Garen Markarian & Antonio Parbonetti, 2009. "CEO Risk†Related Incentives and Income Smoothing," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1029-1065, December.
  5. John M. Abowd & David S. Kaplan, 1999. "Executive Compensation: Six Questions That Need Answering," Journal of Economic Perspectives, American Economic Association, vol. 13(4), pages 145-168, Fall.
  6. Azleen Shabrina Mohd Nor* & Nahariah Jaffar & Zarehan Selamat & Salmi Mohd Zahid & Norhazlin Ismail, 2018. "Corporate Influences and Financial Reporting Quality in Pre- and Post-Adoption of the Malaysian Financial Reporting Standards," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 52-60:3.
  7. Merz, Alexander, 2017. "What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions," Journal of Accounting Literature, Elsevier, vol. 38(C), pages 14-33.
  8. Paul André & Hanen Khemakhem & Ouafa Sakka, 2006. "Interdépendance des mécanismes de gouvernance : Etude empirique dans le contexte canadien," Post-Print halshs-00548055, HAL.
  9. Agarwal, Vikas & Gómez, Juan-Pedro & Hosseini, Kasra & Jha, Manish, 2025. "ESG metrics in executive compensation: A multitasking approach," CFR Working Papers 25-10, University of Cologne, Centre for Financial Research (CFR).
  10. Liao, Li-Kai & Lin, Yi-Mien & Lin, Tsung-Wen, 2016. "Non-financial performance in product market and capital expenditure," Journal of Business Research, Elsevier, vol. 69(6), pages 2151-2159.
  11. White, Lourdes Ferreira, 1996. "Executive compensation and dividend policy," Journal of Corporate Finance, Elsevier, vol. 2(4), pages 335-358, July.
  12. Carola Frydman & Dirk Jenter, 2010. "CEO Compensation," Annual Review of Financial Economics, Annual Reviews, vol. 2(1), pages 75-102, December.
  13. Ferris, Stephen P. & Kumar, Raman & Sant, Rajiv & Sopariwala, Parvez R., 1998. "An agency analysis of the effect of long-term performance plans on managerial decision making," The Quarterly Review of Economics and Finance, Elsevier, vol. 38(1), pages 73-91.
  14. Chia-Hao Lee & Pei-I Chou, 2018. "Corporate Cash Holdings and Product Market Competition: The Effects of Stock-Based Executive Compensation," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 8(9), pages 1140-1157, September.
  15. 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.
  16. 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.
  17. Agarwal, Anushka & Chaudhry, Neeru, 2022. "Foreign controlling shareholders and corporate investment," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 80(C).
  18. Rainer Niemann & Dirk Simons, 2002. "Costs, Benefits, and Tax-induced Distortions of Stock Option Plans," CESifo Working Paper Series 815, CESifo.
  19. 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.
  20. Barkema, H.G., 1989. "An empirical test of Holmstroem's principal-agent model that takes tax and signally hypotheses explicitly into account," Other publications TiSEM 3473b3e9-a1c8-47b1-a938-b, Tilburg University, School of Economics and Management.
  21. Rajgopal, Shivaram & Shevlin, Terry, 2002. "Empirical evidence on the relation between stock option compensation and risk taking," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 145-171, June.
  22. Grant, Simon & King, Stephen & Polak, Ben, 1996. "Information Externalities, Share-Price Based Incentives and Managerial Behaviour," Journal of Economic Surveys, Wiley Blackwell, vol. 10(1), pages 1-21, March.
  23. Larcker, David F. & McCall, Allan L. & Ormazabal, Gaizka, 2012. "The Economic Consequences of Proxy Advisor Say-on-Pay Voting Policies," Research Papers 2105, Stanford University, Graduate School of Business.
  24. Sudhakar V. Balachandran, 2006. "How Does Residual Income Affect Investment? The Role of Prior Performance Measures," Management Science, INFORMS, vol. 52(3), pages 383-394, March.
  25. Patrick Velte, 2020. "Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence," Business Research, Springer;German Academic Association for Business Research, vol. 13(3), pages 1417-1450, November.
  26. Abell, Peter & Samuels, J. & Cranna, M., 1994. "Mergers, motivation and directors' remuneration," LSE Research Online Documents on Economics 20827, London School of Economics and Political Science, LSE Library.
  27. Stefan Winter, 1998. "Zur Eignung von Aktienoptionsplänen als Motivationsinstrument für Manager," Schmalenbach Journal of Business Research, Springer, vol. 50(12), pages 1120-1142, December.
  28. Bange, Mary M. & De Bondt, Werner F. M., 1998. "R&D budgets and corporate earnings targets," Journal of Corporate Finance, Elsevier, vol. 4(2), pages 153-184, June.
  29. Petr Marek, 2007. "Notes about Study on History of Theoretical Approaches to Investment Decision [Poznámky ke studiu historie teoretických přístupů k investičnímu rozhodování]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(4), pages 23-29.
  30. Venkateswar, Sankaran, 1992. "Market reaction to long-term incentive plan adoption: Equity dilution as an explanatory variable," The British Accounting Review, Elsevier, vol. 24(1), pages 67-76.
  31. Palmon, Oded & Bar-Yosef, Sasson & Chen, Ren-Raw & Venezia, Itzhak, 2008. "Optimal strike prices of stock options for effort-averse executives," Journal of Banking & Finance, Elsevier, vol. 32(2), pages 229-239, February.
  32. Pierre Chaigneau, 2010. "The Optimal Timing of Executive Compensation," FMG Discussion Papers dp660, Financial Markets Group.
  33. 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.
  34. Yin Liu & Huiqi Gan & Khondkar Karim, 2020. "Corporate risk-taking after adoption of compensation clawback provisions," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 617-649, February.
  35. Vernon J. Richardson & James F. Waegelein, 2003. "Characteristics Associated with the Corporate Decision to Adopt Long‐term Performance Plans," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(3‐4), pages 621-644, April.
  36. 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.
  37. Martin, Kenneth J. & Thomas, Randall S., 2005. "When is enough, enough? Market reaction to highly dilutive stock option plans and the subsequent impact on CEO compensation," Journal of Corporate Finance, Elsevier, vol. 11(1-2), pages 61-83, March.
  38. Riaz, Fayyaz & Abdul Razzaq, Fiza & Waqar, Ahsan, 2017. "Effect of Employee Stock Ownership Plans (ESOPs) on the performance of Small business in Karachi," MPRA Paper 84322, University Library of Munich, Germany, revised 11 Nov 2017.
  39. Joonho Park & Chang Youl Ko & Hoon Jung & Yong-Seok Lee, 2016. "Managerial ability and tax avoidance: evidence from Korea," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 23(4), pages 449-477, October.
  40. Ramachandran Ramanan & Bala V. Balachandran, 1993. "Management Compensation Surrounding an Accounting Change and Long†Term Construction Projects," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 211-226, September.
  41. Adam L. Steinbach & Tim R. Holcomb & R. Michael Holmes Jr. & Cynthia E. Devers & Albert A. Cannella Jr., 2017. "Top management team incentive heterogeneity, strategic investment behavior, and performance: A contingency theory of incentive alignment," Strategic Management Journal, Wiley Blackwell, vol. 38(8), pages 1701-1720, August.
  42. Nalinaksha Bhattacharyya & Amin Mawani & Cameron Morrill, 2008. "Dividend payout and executive compensation: theory and evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 521-541, December.
  43. Tzu-Ching Weng & Chieh-wen kuo Chem & Pei-Jung Lee, 2022. "The Influence Of Management Compensation On Diversification Strategy," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 16(1), pages 17-40.
  44. Atreya Chakraborty & Mark Kazarosian & Emery Trahan, 1999. "Uncertainty in Executive Compensation and Capital Investment: A Panel Study," Boston College Working Papers in Economics 434, Boston College Department of Economics.
  45. Chowdhury, Jaideep & Sahaym, Arvin & Raina, Gurdeep Singh, 2023. "When is the board’s two cents worth more? The relationship between board of directors’ pay and firm performance under contingencies," Journal of Business Research, Elsevier, vol. 167(C).
  46. Ding, David K. & Sun, Qian, 2001. "Causes and effects of employee stock option plans: Evidence from Singapore," Pacific-Basin Finance Journal, Elsevier, vol. 9(5), pages 563-599, November.
  47. Barkema, H.G., 1991. "Are managers indeed motivated by their bonuses?," Research Memorandum FEW 481, Tilburg University, School of Economics and Management.
  48. 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.
  49. Randolph P. Beatty & Robert E. Verrecchia, 1989. "The effect of a mandated accounting change on the capitalization process," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 472-493, March.
  50. Alsheikh, Muna Ibrahim, 2020. "Beliefs-dependent utilities do influence firm-specific wealth (executives’ inside equity holdings)," Journal of Economics and Business, Elsevier, vol. 109(C).
  51. Karen Maas, 2018. "Do Corporate Social Performance Targets in Executive Compensation Contribute to Corporate Social Performance?," Journal of Business Ethics, Springer, vol. 148(3), pages 573-585, March.
  52. Gökberk Can & Samet Günay & Murat Ocak, 2022. "Correction to: How does size affect capital expenditures? Evidence from Borsa Istanbul," SN Business & Economics, Springer, vol. 2(2), pages 1-1, February.
  53. Sungsoo Kim & Amitav Saha & Sudipta Bose, 2021. "Do capital expenditures influence earnings performance: Evidence from loss‐making firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2539-2575, April.
  54. Barkema, H.G., 1989. "An empirical test of Holmstroem's principal-agent model that takes tax and signally hypotheses explicitly into account," Research Memorandum FEW 405, Tilburg University, School of Economics and Management.
  55. Cynthia E. Devers & Gerry McNamara & Robert M. Wiseman & Mathias Arrfelt, 2008. "Moving Closer to the Action: Examining Compensation Design Effects on Firm Risk," Organization Science, INFORMS, vol. 19(4), pages 548-566, August.
  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. Rachelle C. Sampson & Yuan Shi, 2023. "Are U.S. firms becoming more short‐term oriented? Evidence of shifting firm time horizons from implied discount rates, 1980–2013," Strategic Management Journal, Wiley Blackwell, vol. 44(1), pages 231-263, January.
  58. de Jong, A. & DeJong, D.V. & Mertens, G.M.H. & Wasley, C., 2000. "The Role of Self-Regulation in Corporate Governance : Evidence from the Netherlands," Other publications TiSEM 6d35b4ae-d3a9-4977-8321-9, Tilburg University, School of Economics and Management.
  59. Amoako-Adu, Ben & Baulkaran, Vishaal & Smith, Brian F., 2011. "Executive compensation in firms with concentrated control: The impact of dual class structure and family management," Journal of Corporate Finance, Elsevier, vol. 17(5), pages 1580-1594.
  60. James M. Mahoney & Joseph T. Mahoney & Chamu Sundaramurthy, 1995. "The differential impact on stockholder wealth of various antitakeover provisions," Research Paper 9512, Federal Reserve Bank of New York.
  61. de Jong, A. & DeJong, D.V. & Mertens, G.M.H. & Wasley, C., 2000. "The Role of Self-Regulation in Corporate Governance : Evidence from the Netherlands," Discussion Paper 2000-59, Tilburg University, Center for Economic Research.
  62. Golec, Joseph & Starks, Laura, 2004. "Performance fee contract change and mutual fund risk," Journal of Financial Economics, Elsevier, vol. 73(1), pages 93-118, July.
  63. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
  64. Wallace, James S., 1997. "Adopting residual income-based compensation plans: Do you get what you pay for?," Journal of Accounting and Economics, Elsevier, vol. 24(3), pages 275-300, December.
  65. Cucinelli, Doriana & Soana, Maria Gaia, 2023. "Systemic risk in non financial companies: Does governance matter?," International Review of Financial Analysis, Elsevier, vol. 87(C).
  66. James M. Mahoney & Joseph T. Mahoney & Chamu Sundaramurthy, 1995. "Board structure, antitakeover provisions, and stockholder wealth," Research Paper 9516, Federal Reserve Bank of New York.
  67. Philippe Desbrières & Sylvie Saint-Onge & Michel Magnan, 2000. "Les plans d'option sur actions:théorie et pratique," Working Papers CREGO 1000102, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  68. Ricart, Joan E. & Corrales, Jose M., 2000. "Managerial appraisal and compensation: The case of Spain," IESE Research Papers D/413, IESE Business School.
  69. repec:ibf:gjbres:v:16:y:2022:i:1:p:17-24 is not listed on IDEAS
  70. Michael D. Pfarrer & Ken G. Smith & Kathryn M. Bartol & Dmitry M. Khanin & Xiaomeng Zhang, 2008. "Coming Forward: The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings Subsequent to Wrongdoing," Organization Science, INFORMS, vol. 19(3), pages 386-403, June.
  71. Chen, Jun & King, Tao-Hsien Dolly & Wen, Min-Ming, 2020. "Non-executive ownership and private loan pricing," Journal of Corporate Finance, Elsevier, vol. 64(C).
  72. Barkema, Harry & Geroski, Paul & Schwalbach, Joachim, 1997. "Managerial compensation, strategy and firm performance: an introduction," International Journal of Industrial Organization, Elsevier, vol. 15(4), pages 413-416, July.
  73. Rustam, Sehrish & Rashid, Kashif & Zaman, Khalid, 2013. "The relationship between audit committees, compensation incentives and corporate audit fees in Pakistan," Economic Modelling, Elsevier, vol. 31(C), pages 697-716.
  74. Ricart, Joan E. & Alvarez, Jose L. & Gallo, Miguel A., 1998. "Governance mechanisms for effective leadership: The case of Spain," IESE Research Papers D/371, IESE Business School.
  75. T. Harikumar, 1996. "Leverage, Risk-Shifting Incentive, And Stock-Based Compensation," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 19(3), pages 417-428, September.
  76. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
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