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Aggregation of information and induced preferences for generally accepted accounting principles
Hemmer, Thomas - 1989
Persistent link: https://www.econbiz.de/10000760479
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Risk-free incentive contracts : eliminating agency cost using option-based compensation schemes
Hemmer, Thomas - In: Journal of accounting & economics 16 (1993) 4, pp. 447-473
Persistent link: https://www.econbiz.de/10001162506
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LEN CONgruity
Hemmer, Thomas - In: Journal of management accounting research : JMAR 22 (2010), pp. 175-185
Persistent link: https://www.econbiz.de/10008857766
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Discussion of "Marking-to-market : panacea or pandora's box?"
Hemmer, Thomas - In: Journal of accounting research 46 (2008) 2, pp. 461-466
Persistent link: https://www.econbiz.de/10003688462
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Income smoothing as rational equilibrium behavior? : a second look
Hemmer, Thomas - In: The accounting review : a publication of the American … 95 (2020) 5, pp. 211-226
Persistent link: https://www.econbiz.de/10012320375
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Optimal dynamic relative performance evaluation
Hemmer, Thomas - In: Journal of management accounting research : JMAR 36 (2024) 1, pp. 157-171
Persistent link: https://www.econbiz.de/10014507711
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On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management
CHEN, QI; HEMMER, THOMAS; ZHANG, YUN - In: Journal of Accounting Research 45 (2007) 3, pp. 541-565
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>This paper studies the role of conservative accounting standards in alleviating rational yet dysfunctional unobservable earnings manipulation. We show that when accounting numbers serve both the valuation role (in which potential investors use accounting reports to assess a firm's...
Persistent link: https://www.econbiz.de/10005294531
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Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of “Unmanaged” Earnings
HEMMER, THOMAS; LABRO, EVA - In: Journal of Accounting Research 57 (2018) 1, pp. 5-51
Persistent link: https://www.econbiz.de/10012086231
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On the welfare effects of allowing unlimited renegotiation in agency relationships
Gigler, Frank; Hemmer, Thomas - In: Economic Theory 37 (2008) 2, pp. 243-265
Persistent link: https://www.econbiz.de/10005596701
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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