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Endogenous Precision of Performance Measures and Limited Managerial Attention<xref ref-type="fn" rid="FN0031"/>

Liang, Pierre Jinghong; Nan, Lin - In: European Accounting Review 23 (2014) 4, pp. 693-727

In this paper, we model two drivers that underlie the economic trade-off that shareholders face in designing incentives for optimal effort allocation by managers. The first driver is the presence of a performance-reporting task, by which we mean managers may exert effort to improve the precision...

Persistent link: https://www.econbiz.de/10010972425

Informational Feedback, Adverse Selection, and Optimal Disclosure Policy

GAO, PINGYANG; LIANG, PIERRE JINGHONG - In: Journal of Accounting Research 51 (2013) 5, pp. 1133-1158

Persistent link: https://www.econbiz.de/10010728755

Accounting Treatment of Inherent versus Incentive Uncertainties and the Capital Structure of the Firm

Liang, Pierre Jinghong; Zhang, Xiao-Jun - In: Journal of accounting research 44 (2006) 1, pp. 145-176

Persistent link: https://www.econbiz.de/10006543484

Profit sharing and monitoring in partnerships

Huddart, Steven; Liang, Pierre Jinghong - In: Journal of accounting & economics 40 (2005) 1, pp. 153-188

Persistent link: https://www.econbiz.de/10006749965

COMMENTARY - Some Thoughts on the Intellectual Foundations of Accounting

Demski, Joel S.; Fellingham, John C.; Ijiri, Yuji; … - In: Accounting horizons : a quarterly publication of the … 16 (2002) 2, pp. 157-168

Persistent link: https://www.econbiz.de/10007037636

ARTICLES - Recognition: An Information Content Perspective

Liang, Pierre Jinghong - In: Accounting horizons : a quarterly publication of the … 15 (2001) 3, pp. 223-242

Persistent link: https://www.econbiz.de/10007041722

COMMENTARY - Separating Facts from Forecasts in Financial Statements

Glover, Jonathan C.; Ijiri, Yuji; Levine, Carolyn B.; … - In: Accounting horizons : a quarterly publication of the … 19 (2005) 4, pp. 267

Persistent link: https://www.econbiz.de/10007021032

Intertemporal aggregation and incentives

Arya, Anil; Glover, Jonathan; Liang, Pierre Jinghong - In: European accounting review 13 (2004) 4, pp. 643-658

Persistent link: https://www.econbiz.de/10007229289

Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards

Liang, Pierre Jinghong - In: Contemporary accounting research : a journal of the … 21 (2004) 3, pp. 685-718

Persistent link: https://www.econbiz.de/10006961951

Articles - Accounting Recognition, Moral Hazard, and Communication

Liang, Pierre Jinghong - In: Contemporary accounting research : a journal of the … 17 (2000) 3, pp. 457-490

Persistent link: https://www.econbiz.de/10006981098