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On the effects of the degree of discretion in reporting managerial performance

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  • De Waegenaere, A.M.B.

    (Tilburg University, School of Economics and Management)

  • Wielhouwer, J.L.

    (Tilburg University, School of Economics and Management)

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  • De Waegenaere, A.M.B. & Wielhouwer, J.L., 2011. "On the effects of the degree of discretion in reporting managerial performance," Other publications TiSEM 32838301-3c63-414a-92a4-4, Tilburg University, School of Economics and Management.
    • Handle: RePEc:tiu:tiutis:32838301-3c63-414a-92a4-4ae3d5f4d2fe
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    1. Dilip Mookherjee & Ivan Png, 1989. "Optimal Auditing, Insurance, and Redistribution," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 104(2), pages 399-415.
    2. Dye, Ronald A. & Magee, Robert P., 1991. "Discretion in reporting managerial performance," Economics Letters, Elsevier, vol. 35(4), pages 359-363, April.
    3. Joel S. Demski, 1998. "Performance Measure Manipulation," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 261-285, September.
    4. Penno, Mark, 2005. "The contracting value of tainted reports in cost reduction settings," European Economic Review, Elsevier, vol. 49(8), pages 1979-1985, November.
    5. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
    6. Pierre Jinghong Liang, 2004. "Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards," Contemporary Accounting Research, John Wiley & Sons, vol. 21(3), pages 685-718, September.
    7. Verrecchia, Robert E., 1986. "Managerial discretion in the choice among financial reporting alternatives," Journal of Accounting and Economics, Elsevier, vol. 8(3), pages 175-195, October.
    8. Joel S. Demski & Hans Frimor & David E. M. Sappington, 2004. "Efficient Manipulation in a Repeated Setting," Journal of Accounting Research, Wiley Blackwell, vol. 42(1), pages 31-49, March.
    9. Arya, Anil & Young, Richard A. & Woodlock, Peter, 1992. "Managerial reporting discretion and the truthfulness of disclosures," Economics Letters, Elsevier, vol. 39(2), pages 163-168, June.
    10. Michael J. Fishman & Kathleen M. Hagerty, 1990. "The Optimal Amount of Discretion to Allow in Disclosure," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 105(2), pages 427-444.
    11. Jonathan C. Glover & Anil Arya & Shyam NMI Sunder, 1999. "Earnings Management and the Revelation Principle," Yale School of Management Working Papers ysm120, Yale School of Management.
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