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The influence of risk diversification on the early exercise of employee stock options by executive officers

Hemmer, Thomas; Matsunaga, Steve; Shevlin, Terry - In: Journal of Accounting and Economics 21 (1996) 1, pp. 45-68

Persistent link: https://www.econbiz.de/10005492748

The impact of conservatism on management earnings forecasts

Hui, Kai Wai; Matsunaga, Steve; Morse, Dale - In: Journal of Accounting and Economics 47 (2009) 3, pp. 192-207

We investigate the empirical relation between a firm's accounting conservatism and management's issuance of quantitative earnings forecasts. Using three measures of conservatism from prior literature, along with two aggregate measures, we find a negative association between conservatism and the...

Persistent link: https://www.econbiz.de/10005077512

On the interrelation between production technology, job design, and incentives

Hemmer, Thomas - In: Journal of Accounting and Economics 19 (1995) 2-3, pp. 209-245

Persistent link: https://www.econbiz.de/10005492494

Risk-free incentive contracts : Eliminating agency cost using option-based compensation schemes

Hemmer, Thomas - In: Journal of Accounting and Economics 16 (1993) 4, pp. 447-473

Persistent link: https://www.econbiz.de/10005492852

Introducing convexity into optimal compensation contracts

Hemmer, Thomas; Kim, Oliver; Verrecchia, Robert E. - In: Journal of Accounting and Economics 28 (1999) 3, pp. 307-327

Persistent link: https://www.econbiz.de/10005492873

Informational costs and benefits of creating separately identifiable operating segments

Gigler, Frank; Hemmer, Thomas - In: Journal of Accounting and Economics 33 (2002) 1, pp. 69-90

Persistent link: https://www.econbiz.de/10005492906

Performance measurement systems, incentives, and the optimal allocation of responsibilities

Hemmer, Thomas - In: Journal of Accounting and Economics 25 (1998) 3, pp. 321-347

Persistent link: https://www.econbiz.de/10005492913

The value-relevance of nonfinancial information: A discussion

Shevlin, Terry - In: Journal of Accounting and Economics 22 (1996) 1-3, pp. 31-42

Persistent link: https://www.econbiz.de/10005492486

Economic consequences of increasing the conformity in accounting for uncertain tax benefits

Frischmann, Peter J.; Shevlin, Terry; Wilson, Ryan - In: Journal of Accounting and Economics 46 (2008) 2-3, pp. 261-278

Commentary during the development of FASB Interpretation no. 48 suggests the interpretation could be costly for firms because new disclosure requirements could be used by the IRS to more effectively challenge uncertain tax positions. Stock returns around FIN 48 pronouncements suggest investors...

Persistent link: https://www.econbiz.de/10005492491

Empirical tax research in accounting

Shackelford, Douglas A.; Shevlin, Terry - In: Journal of Accounting and Economics 31 (2001) 1-3, pp. 321-387

Persistent link: https://www.econbiz.de/10005492580