Similar Search Results - EconBiz

Ex-Post Equity Awards and Measurement of the Pay-Performance Relation

Kothari, S.P. - 2020

The convention in corporate financial disclosures, ExecuComp, and academic research is to treat the fair value of equity grants to CEOs as compensation for performance in the year of the grant. In contrast, we provide evidence that equity awards, which constitute a dominant share of CEO pay, are...

Persistent link: https://www.econbiz.de/10012837867

Evidence from goodwill non-impairments on the effects of using unverifiable estimates in financial reporting

Ramanna, Karthik; Watts, Ross L. - 2009 - This draft: March 17, 2009

Persistent link: https://www.econbiz.de/10003819853

Positive accounting theory : a ten year perspective

Watts, Ross L.; Zimmerman, Jerold L. - 2009

Persistent link: https://www.econbiz.de/10003826075

Evidence from goodwill non-impairments on the effects of unverifiable fair-value accounting

Ramanna, Karthik (contributor); Watts, Ross L. (contributor) - 2008

Persistent link: https://www.econbiz.de/10003710322

Evidence on the use of unverifiable estimates in required goodwill impairment

Ramanna, Karthik; Watts, Ross L. - In: Review of accounting studies 17 (2012) 4, pp. 749-780

Persistent link: https://www.econbiz.de/10009696495

A service of the