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Accounting Earnings and Effort Allocation
Banker, Rajiv D.; Thevaranjan, Alex - In: Managerial Finance 23 (1997) 5, pp. 56-70
The impact of accounting earnings based compensation contracts an effort allocation is analyzed using an agency‐theoretic model. In this model, the CEO of a publicly traded firm expends effort on operational short‐run activities and strategic long‐run activities. The shareholders desire...
Persistent link: https://www.econbiz.de/10014941017
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How Far Will Managers Go to Look Like a Good Steward? An Examination of Preferences for Trustworthiness and Honesty in Managerial Reporting†
Abdel‐Rahim, Heba Y.; Hales, Jeffrey; Stevens, Douglas E. - In: Contemporary Accounting Research (2021)
Persistent link: https://www.econbiz.de/10012809134
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The Changing Behavior of Trading Volume Reactions to Earnings Announcements : Evidence of the Increasing Use of Accounting Earnings News by Investors
Barron, Orie E.; Schneible, Richard A.; Stevens, Douglas E. - In: Contemporary Accounting Research 35 (2018) 4, pp. 1651-1674
Persistent link: https://www.econbiz.de/10012086986