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A reply to the discussion of "how does culture impinge upon managers' demeanor of earnings management? : evidence from cross-country analysis"

Chaney, Paul K.; Lodh, Suman; Nandy, Monomita - In: The international journal of accounting : TIJA 56 (2021) 2, pp. 2150007-1-2

Persistent link: https://www.econbiz.de/10012656575

Investment Opportunities and the Structure of Performance-Based Executive Compensation

Baber, William R. - 2012

The contracting paradigm advanced in Smith and Watts (1992) suggests that both the risk-sharing and incentive consequences of performance-contingent compensation depend on the extent that investment opportunities comprise firm value. Following Smith and Watts we hypothesize that sensitivity of...

Persistent link: https://www.econbiz.de/10012756056

Discussion of "what turns the taxman on? tax aggressiveness, financial statement audits, and tax return adjustments in small private companies"

Radhakrishnan, Suresh; Janakiraman, Surya N. - In: The international journal of accounting : TIJA 55 (2020) 3, pp. 2080003-1-7

Persistent link: https://www.econbiz.de/10012437908

A reply to the discussion of "what turns the taxman on? : tax aggressiveness, financial statement audits, and tax return adjustments in small private companies"

Ojala, Hannu; Kinnunen, Juha; Niemi, Lasse; Troberg, Pontus - In: The international journal of accounting : TIJA 55 (2020) 3, pp. 2080004-1-4

Persistent link: https://www.econbiz.de/10012437913

Investment opportunities and the structure of executive compensation

Baber, William R.; Janakiraman, Surya N.; Kang, Sok-Hyon - In: Journal of accounting & economics 21 (1996) 3, pp. 297-318

Persistent link: https://www.econbiz.de/10006796331

Investment opportunities and the structure of executive compensation

Baber, William R.; Janakiraman, Surya N.; Kang, Sok-Hyon - In: Journal of Accounting and Economics 21 (1996) 3, pp. 297-318

Persistent link: https://www.econbiz.de/10005492710

Choice of relative performance evaluation for strategic reasons

Janakiraman, Surya N. - In: Managerial Finance 30 (2004) 6, pp. 66-92

This paper presents a new perspective for the use of relative performance evaluation. It argues that firms may want to evaluate their CEOs relative to their competitors for strategic reasons. It considers a competitive industry and with the help of a multiple agency model arrives at a set of...

Persistent link: https://www.econbiz.de/10014939749

Using Malmquist Indexes to measure changes in the productivity and efficiency of US accounting firms before and after the Sarbanes-Oxley Act

Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; … - In: Omega : the international journal of management science 37 (2009) 5, pp. 951-960

Persistent link: https://www.econbiz.de/10003861892

Sarbanes-Oxley Act, perceived earnings quality and cost of capital

Chang, Hsihui; Fernando, Guy D.; Liao, Woody - In: Review of accounting & finance 8 (2009) 3, pp. 216-231

Persistent link: https://www.econbiz.de/10003883606

Measuring producitivity growth, technical progress, and efficiency changes of CPA firms proir to, and following the Sarbanes-Oxley Act

Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; … - In: Socio-economic planning sciences : the international … 43 (2009) 4, pp. 221-228

Persistent link: https://www.econbiz.de/10003893723

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