Armstrong, C., Jagolinzer, A., Larcker, D., 2010. Chief Executive Officer Equity Incentives and Accounting Irregularities. Journal of Accounting Research 48, 225â271.
Armstrong, C., Vashishtha, R., 2012. Executive stock options, differential risk-taking incentives, and firm value. Journal of Financial Economics 104, 70-88.
Bardos, K., Golec, J., Harding, J., 2011. Do investors see through mistakes in reported earnings? Journal of Financial and Quantitative Analysis. Forthcoming.
Bergstresser, D., Philippon, T., 2006. CEO incentives and earnings management. Journal of Financial Economics 80, 511â529.
- 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
Burns, N., Kedia, S., 2006. The impact of performance-based compensation on misreporting. Journal of Financial Economics 79, 35â67.
Carpenter, J., 2000. Does option compensation increase managerial risk appetite? Journal of Finance 55, 2311â2331.
Chava, S., Purnanandam, A., 2010. CEOs versus CFOs: incentives and corporate policies. Journal of Financial Economics 97, 263â278.
- 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
- Cheng, Q., Warfield, T.D., 2005. Equity incentives and earnings management. The Accounting Review 80, 441â476.
Paper not yet in RePEc: Add citation now
Coles, J., Daniel, N., Naveen, L., 2006. Managerial incentives and risk-taking. Journal of Financial Economics 79, 431â468.
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.
- 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
- 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
- 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
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.
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.
Erickson, M., Hanlon, M., Maydew, E., 2006. Is there a link between executive equity incentives and accounting fraud? Journal of Accounting Research 44, 113â143.
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.
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.
- 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
- 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
Jiang, J., Petroni, K., Wang, I., 2010. CFOs and CEOs: who have the most influence on earnings management? Journal of Financial Economics 96, 513â526.
- Jones, J., 1991. Earnings management during import relief investigation. Journal of Accounting Research 29, 193â228.
Paper not yet in RePEc: Add citation now
Karpoff, J., Lee, S., Martin, G., 2008a. The cost to firms of cooking the books. Journal of Financial and Quantitative Analysis 43, 581â612.
- 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
- Kravet, T., Shevlin, T., 2010. Accounting restatements and information risk. Review of Accounting Studies 15, 264â294.
Paper not yet in RePEc: Add citation now
Lambert, R., Larcker, D., Verrecchia, R., 1991. Portfolio considerations in valuing executive compensation. Journal of Accounting Research 29, 129â149.
- 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
Lewellen, K., 2006. Financing decisions when managers are risk averse. Journal of Financial Economics 82, 551â589.
Low, A., 2009.Managerial risk-taking behavior and equity-based compensation. Journal of Financial Economics 92, 470â490.
- 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
Palmrose, Z., Richardson, V., Scholz, M., 2004. Determinants of market reactions to restatement announcements. Journal of Accounting & Economics 37 (2004), 59â89.
- Rosenbaum, P., 2002. Observational Studies, 2nd ed. Berlin: Springer Series in Statistics.
Paper not yet in RePEc: Add citation now
Ross, S., 2004. Compensation, incentives, and the duality of risk aversion and riskiness. Journal of Finance 59, 207â225.
- 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