Location via proxy:   [ UP ]  
[Report a bug]   [Manage cookies]                
create a website

The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives. (2012). Armstrong, Christopher S. ; Ormazabal, Gaizka ; Larcker, David F. ; Taylor, Daniel J..
In: Research Papers.
RePEc:ecl:stabus:2120.

Full description at Econpapers || Download paper

Cited: 2

Citations received by this document

Cites: 36

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Corporate Governance, Incentives, and Tax Avoidance. (2015). Jagolinzer, Alan D. ; Blouin, Jennifer L. ; Larcker, David F. ; Armstrong, Christopher S..
    In: Research Papers.
    RePEc:ecl:stabus:2134.

    Full description at Econpapers || Download paper

  2. CEO risk incentives and firm performance following R&D increases. (2013). Zhang, Hao ; Shen, Carl Hsin-Han .
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:37:y:2013:i:4:p:1176-1194.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Armstrong, C., Jagolinzer, A., Larcker, D., 2010. Chief Executive Officer Equity Incentives and Accounting Irregularities. Journal of Accounting Research 48, 225â271.

  2. Armstrong, C., Vashishtha, R., 2012. Executive stock options, differential risk-taking incentives, and firm value. Journal of Financial Economics 104, 70-88.

  3. Bardos, K., Golec, J., Harding, J., 2011. Do investors see through mistakes in reported earnings? Journal of Financial and Quantitative Analysis. Forthcoming.

  4. Bergstresser, D., Philippon, T., 2006. CEO incentives and earnings management. Journal of Financial Economics 80, 511â529.

  5. Bhattacharya, N., Desai, H., Venkataraman, K., 2008. Earnings quality and information asymmetry: evidence from trading costs. Working paper.
    Paper not yet in RePEc: Add citation now
  6. Burns, N., Kedia, S., 2006. The impact of performance-based compensation on misreporting. Journal of Financial Economics 79, 35â67.

  7. Carpenter, J., 2000. Does option compensation increase managerial risk appetite? Journal of Finance 55, 2311â2331.

  8. Chava, S., Purnanandam, A., 2010. CEOs versus CFOs: incentives and corporate policies. Journal of Financial Economics 97, 263â278.

  9. Cheng, Q., Farber, D., 2008. Earnings restatements, changes in CEO compensation, and firm performance. The Accounting Review 83, 1217â1250.
    Paper not yet in RePEc: Add citation now
  10. Cheng, Q., Warfield, T.D., 2005. Equity incentives and earnings management. The Accounting Review 80, 441â476.
    Paper not yet in RePEc: Add citation now
  11. Coles, J., Daniel, N., Naveen, L., 2006. Managerial incentives and risk-taking. Journal of Financial Economics 79, 431â468.

  12. Core, J., Guay, W., 2002. Estimating the value of employee stock option portfolios and their sensitivities to price and volatility. Journal of Accounting Research 40, 613â630.

  13. Cornett, M., Marcus, A., Tehranian, H., 2009. Corporate governance and pay-for-performance: the impact of earnings management. Journal of Financial Economics 87, 357-373.
    Paper not yet in RePEc: Add citation now
  14. Dechow, P., Dichev, I., 2002. The quality of accruals and earnings: the role of accrual estimation errors. The Accounting Review 77, 35â59.
    Paper not yet in RePEc: Add citation now
  15. Dechow, P., Ge, W., Larson, C., Sloan, R., 2011. Predicting material accounting restatements. Contemporary Accounting Research. Contemporary Accounting Research 28, 17â82.
    Paper not yet in RePEc: Add citation now
  16. Dechow, P., Sloan, R., Sweeney, A., 1996. Causes and consequences of earnings manipulations: an analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13, 1â36.

  17. Efendi, J., Srivastava, A., Swanson, E., 2007. Why do corporate managers misstate financial statements? The Role of option compensation and other factors. Journal of Financial Economics 85, 667â708.

  18. Erickson, M., Hanlon, M., Maydew, E., 2006. Is there a link between executive equity incentives and accounting fraud? Journal of Accounting Research 44, 113â143.

  19. Feng, M., Ge, W., Luo, S., Shevlin, T., 2011. Why do CFOs become involved in material accounting manipulations? Journal of Accounting and Economics 51, 21â36.

  20. Feroz, E., Park, K., Pastena, V., 1991. The financial and market effects of the SECâs Accounting and Auditing Enforcement releases. Journal of Accounting Research 29, 107â142.

  21. Guay, W. 1999. The sensitivity of CEO wealth to equity risk: an analysis of the magnitude and determinants. Journal of Accounting and Economics 53, 43-71.
    Paper not yet in RePEc: Add citation now
  22. Hennes, K., Leone, A., Miller, B., 2008. The importance of distinguishing errors from irregularities in restatement research: the case of restatements and CEO/CFO turnover. The Accounting Review 83, 1487â1519.
    Paper not yet in RePEc: Add citation now
  23. Jiang, J., Petroni, K., Wang, I., 2010. CFOs and CEOs: who have the most influence on earnings management? Journal of Financial Economics 96, 513â526.

  24. Jones, J., 1991. Earnings management during import relief investigation. Journal of Accounting Research 29, 193â228.
    Paper not yet in RePEc: Add citation now
  25. Karpoff, J., Lee, S., Martin, G., 2008a. The cost to firms of cooking the books. Journal of Financial and Quantitative Analysis 43, 581â612.

  26. Karpoff, J., Lee, S., Martin, G., 2008b. The consequences to managers for cooking books. Journal of Financial Economics 88, 193â215.
    Paper not yet in RePEc: Add citation now
  27. Kravet, T., Shevlin, T., 2010. Accounting restatements and information risk. Review of Accounting Studies 15, 264â294.
    Paper not yet in RePEc: Add citation now
  28. Lambert, R., Larcker, D., Verrecchia, R., 1991. Portfolio considerations in valuing executive compensation. Journal of Accounting Research 29, 129â149.

  29. Larcker, D., Richardson, S., Tuna, I., 2007. Corporate governance, accounting outcomes, and organizational performance. The Accounting Review 82, 963â1008.
    Paper not yet in RePEc: Add citation now
  30. Lewellen, K., 2006. Financing decisions when managers are risk averse. Journal of Financial Economics 82, 551â589.

  31. Low, A., 2009.Managerial risk-taking behavior and equity-based compensation. Journal of Financial Economics 92, 470â490.

  32. McNichols, M., 2002. Discussion of the quality of accruals and earnings: the role of accrual estimation errors. The Accounting Review 77, 61â69.
    Paper not yet in RePEc: Add citation now
  33. Palmrose, Z., Richardson, V., Scholz, M., 2004. Determinants of market reactions to restatement announcements. Journal of Accounting & Economics 37 (2004), 59â89.

  34. Rosenbaum, P., 2002. Observational Studies, 2nd ed. Berlin: Springer Series in Statistics.
    Paper not yet in RePEc: Add citation now
  35. Ross, S., 2004. Compensation, incentives, and the duality of risk aversion and riskiness. Journal of Finance 59, 207â225.

  36. Smith, C., Stulz, R., 1985. The determinants of firmâs hedging policies. Journal of Financial and Quantitive Analysis 20, 391â405.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. CEO equity compensation and earnings management: The role of growth opportunities. (2017). Li, Leon ; Kuo, Chii-Shyan.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:20:y:2017:i:c:p:289-295.

    Full description at Econpapers || Download paper

  2. Executive Lawyers: Gatekeepers or Strategic Officers?. (2016). Morse, Adair ; Wu, Serena ; Wang, Wei.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:22597.

    Full description at Econpapers || Download paper

  3. The Impact of Occupational Community on the Quality of Internal Control. (2016). Zhang, Zhou ; Yu, Junli ; Li, Yingqi ; Campbell, Shelagh .
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:139:y:2016:i:2:d:10.1007_s10551-015-2624-2.

    Full description at Econpapers || Download paper

  4. Equity Incentives and Corporate Fraud in China. (2016). Zhan, Feng ; Tarsalewska, Monika ; Hass, Lars Helge.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:138:y:2016:i:4:d:10.1007_s10551-015-2774-2.

    Full description at Econpapers || Download paper

  5. Executive Compensation and Environmental Harm. (2016). Minor, Dylan .
    In: Harvard Business School Working Papers.
    RePEc:hbs:wpaper:16-076.

    Full description at Econpapers || Download paper

  6. Gender differences in compensation and earnings management: Evidence from Australian CFOs. (2016). Duong, Lien ; Evans, John.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:40:y:2016:i:pa:p:17-35.

    Full description at Econpapers || Download paper

  7. Does director-level reputation matter? Evidence from bank loan contracting. (2016). Lin, Zhijun ; Tian, Zhimin ; Song, Byron Y.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:70:y:2016:i:c:p:160-176.

    Full description at Econpapers || Download paper

  8. Rank and file employees and the discovery of misreporting: The role of stock options. (2016). Call, Andrew C ; Rajgopal, Shivaram ; Kedia, Simi .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:62:y:2016:i:2:p:277-300.

    Full description at Econpapers || Download paper

  9. Guiding through the Fog: Financial statement complexity and voluntary disclosure. (2016). Guay, Wayne ; Taylor, Daniel ; Samuels, Delphine .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:62:y:2016:i:2:p:234-269.

    Full description at Econpapers || Download paper

  10. The determinants of IPO-related shareholder litigation: The role of CEO equity incentives and corporate governance. (2016). Li, Xingli ; Walker, Thomas John ; Pukthuanthong, Kuntara.
    In: Journal of Financial Markets.
    RePEc:eee:finmar:v:31:y:2016:i:c:p:81-126.

    Full description at Econpapers || Download paper

  11. Growth opportunities, short-term market pressure, and dual-class share structure. (2016). Jordan, Bradford ; Liu, Mark H ; Kim, Soohyung .
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:41:y:2016:i:c:p:304-328.

    Full description at Econpapers || Download paper

  12. Directors and officers liability insurance and stock price crash risk. (2016). Yuan, Rongli ; Cao, Feng ; Sun, Jian.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:37:y:2016:i:c:p:173-192.

    Full description at Econpapers || Download paper

  13. Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions. (2016). el Ghoul, Sadok ; Pittman, Jeffrey ; Guedhami, Omrane.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:54:y:2016:i:c:p:60-81.

    Full description at Econpapers || Download paper

  14. The impact of internet-based services on credit unions: a propensity score matching approach. (2015). Vitzthum, Sascha ; Pana, Elisabeta ; Willis, David .
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:44:y:2015:i:2:p:329-352.

    Full description at Econpapers || Download paper

  15. Importance of core values of ethics, integrity and accountability in the European corporate governance codes. (2015). Maupetit, Christian ; Soltani, Bahram .
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:19:y:2015:i:2:p:259-284.

    Full description at Econpapers || Download paper

  16. The Impact of Board Internationalization on Earnings Management. (2015). Oxelheim, Lars ; Hermes, Niels ; Hooghiemstra, Reggy ; Randoy, Trond.
    In: Working Paper Series.
    RePEc:hhs:iuiwop:1096.

    Full description at Econpapers || Download paper

  17. The impact of board internationalization on earnings management. (2015). Oxelheim, Lars ; Hermes, Niels ; Hooghiemstra, Reginald ; Randoy, Trond.
    In: Research Report.
    RePEc:gro:rugsom:15010-i&o.

    Full description at Econpapers || Download paper

  18. Mergers and acquisitions: CEO duality, operating performance and stock returns in Vietnam. (2015). Pham, Nga ; Pech, Richard ; Oh, K B.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:35:y:2015:i:pa:p:298-316.

    Full description at Econpapers || Download paper

  19. Delayed disclosure of insider trades: Incentives for and indicators of future performance?. (2015). Chang, Millicent ; Watson, Iain .
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:35:y:2015:i:pa:p:182-197.

    Full description at Econpapers || Download paper

  20. Executives “off-the-job” behavior, corporate culture, and financial reporting risk. (2015). Dey, Aiyesha ; Davidson, Robert ; Smith, Abbie.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:117:y:2015:i:1:p:5-28.

    Full description at Econpapers || Download paper

  21. Do baths muddy the waters or clear the air?. (2015). Lynch, Andrew A. ; Haggard, Stephen K. ; Howe, John S..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:59:y:2015:i:1:p:105-117.

    Full description at Econpapers || Download paper

  22. Tournament incentives and corporate fraud. (2015). Hass, Lars Helge ; Vergauwe, Skrlan ; Muller, Maximilian A.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:34:y:2015:i:c:p:251-267.

    Full description at Econpapers || Download paper

  23. Insider trading before accounting scandals. (2015). Agrawal, Anup ; Cooper, Tommy .
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:34:y:2015:i:c:p:169-190.

    Full description at Econpapers || Download paper

  24. Corporate Governance, Incentives, and Tax Avoidance. (2015). Jagolinzer, Alan D. ; Blouin, Jennifer L. ; Larcker, David F. ; Armstrong, Christopher S..
    In: Research Papers.
    RePEc:ecl:stabus:2134.

    Full description at Econpapers || Download paper

  25. The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals. (2014). Soltani, Bahram .
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:120:y:2014:i:2:p:251-274.

    Full description at Econpapers || Download paper

  26. A review of archival auditing research. (2014). Zhang, Jieying ; DeFond, Mark .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326.

    Full description at Econpapers || Download paper

  27. Commitment to social good and insider trading. (2014). Gao, Feng ; Lisic, Ling Lei ; Zhang, Ivy Xiying.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:57:y:2014:i:2:p:149-175.

    Full description at Econpapers || Download paper

  28. The dark side of CEO ability: CEO general managerial skills and cost of equity capital. (2014). Mishra, Dev.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:29:y:2014:i:c:p:390-409.

    Full description at Econpapers || Download paper

  29. Corporate payout policy in dual-class firms. (2014). Jordan, Bradford ; Wu, Qun ; Liu, Mark H..
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:26:y:2014:i:c:p:1-19.

    Full description at Econpapers || Download paper

  30. Causal inference in empirical archival financial accounting research. (2014). Gassen, Joachim.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:39:y:2014:i:7:p:535-544.

    Full description at Econpapers || Download paper

  31. The relation between equity incentives and misreporting: The role of risk-taking incentives. (2013). Armstrong, Christopher S. ; Ormazabal, Gaizka ; Larcker, David F. ; Taylor, Daniel J..
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:109:y:2013:i:2:p:327-350.

    Full description at Econpapers || Download paper

  32. Earnings quality: Evidence from the field. (2013). Harvey, Campbell ; Rajgopal, Shiva ; Graham, John R. ; Dichev, Ilia D..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:56:y:2013:i:2:p:1-33.

    Full description at Econpapers || Download paper

  33. Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?. (2013). Dhaliwal, Dan ; Zhang, Yuan ; Cheng, Mei .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:56:y:2013:i:1:p:1-18.

    Full description at Econpapers || Download paper

  34. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading. (2013). Wangerin, Daniel ; Skaife, Hollis A. ; Veenman, David.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:55:y:2013:i:1:p:91-110.

    Full description at Econpapers || Download paper

  35. The influence of the institutional context on corporate illegality. (2013). Gabbioneta, Claudia ; Greenwood, Royston ; Mazzola, Pietro ; Minoja, Mario .
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:38:y:2013:i:6:p:484-504.

    Full description at Econpapers || Download paper

  36. Executives Off-The-Job Behavior, Corporate Culture, and Financial Reporting Risk. (2012). Smith, Abbie J. ; Davidson, Robert ; Dey, Aiyesha.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:18001.

    Full description at Econpapers || Download paper

  37. Economic consequences of adopting English for annual reports. (2012). Stolowy, Hervé ; Jeanjean, Thomas.
    In: Post-Print.
    RePEc:hal:journl:hal-00690931.

    Full description at Econpapers || Download paper

  38. SEC enforcement: Does forthright disclosure and cooperation really matter?. (2012). Files, Rebecca .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:53:y:2012:i:1:p:353-374.

    Full description at Econpapers || Download paper

  39. Is there a gender gap in CEO compensation?. (2012). Spiropoulos, Helen ; Matolcsy, Zoltan P. ; Bugeja, Martin.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:18:y:2012:i:4:p:849-859.

    Full description at Econpapers || Download paper

  40. The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives. (2012). Armstrong, Christopher S. ; Ormazabal, Gaizka ; Larcker, David F. ; Taylor, Daniel J..
    In: Research Papers.
    RePEc:ecl:stabus:2120.

    Full description at Econpapers || Download paper

  41. CFOs versus CEOs: Equity incentives and crashes. (2011). Zhang, Liandong ; Kim, Jeong-Bon ; Li, Yinghua.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:101:y:2011:i:3:p:713-730.

    Full description at Econpapers || Download paper

  42. Research for sale: Determinants and consequences of paid-for analyst research. (2011). Kirk, Marcus .
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:100:y:2011:i:1:p:182-200.

    Full description at Econpapers || Download paper

  43. The effect of cash flow forecasts on accrual quality and benchmark beating. (2011). Collins, Daniel W. ; McInnis, John .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:51:y:2011:i:3:p:219-239.

    Full description at Econpapers || Download paper

  44. Why do CFOs become involved in material accounting manipulations?. (2011). FENG, MEI ; Ge, Weili ; Shevlin, Terry ; Luo, Shuqing .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:51:y:2011:i:1:p:21-36.

    Full description at Econpapers || Download paper

  45. Why do CFOs become involved in material accounting manipulations?. (2011). FENG, MEI ; Ge, Weili ; Shevlin, Terry ; Luo, Shuqing .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:21-36.

    Full description at Econpapers || Download paper

  46. The economic consequences of increasing the international visibility of financial reports. (2011). Stolowy, Hervé ; Jeanjean, Thomas.
    In: HEC Research Papers Series.
    RePEc:ebg:heccah:0957.

    Full description at Econpapers || Download paper

  47. Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

    Full description at Econpapers || Download paper

  48. The role of information and financial reporting in corporate governance and debt contracting. (2010). Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234.

    Full description at Econpapers || Download paper

  49. A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178.

    Full description at Econpapers || Download paper

  50. Corporate Governance, Compensation Consultants, and CEO Pay Levels. (2010). Ittner, Christopher D. ; Larcker, David F. ; Armstrong, Christopher S..
    In: Research Papers.
    RePEc:ecl:stabus:2068.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-02-21 12:31:58 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.