On the Effects of the Degree of Discretion in Reporting Managerial performance
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Penno, Mark, 2005. "The contracting value of tainted reports in cost reduction settings," European Economic Review, Elsevier, vol. 49(8), pages 1979-1985, November.
- Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
- 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.
- 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.
- 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.
- 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.
- 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.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- De Waegenaere, A.M.B. & Wielhouwer, J.L., 2008.
"On the Effects of the Degree of Discretion in Reporting Managerial performance,"
Discussion Paper
2008-21, Tilburg University, Center for Economic Research.
- 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.
- Sabac, Florin, 2008. "Dynamic incentives and retirement," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 172-200, September.
- Jürgen Hagmüller & Ulf Schiller, 2006. "Managemententlohnung und Berichterstattungsanreize," Schmalenbach Journal of Business Research, Springer, vol. 58(55), pages 1-23, January.
- Iatridis, George, 2012. "Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market," The British Accounting Review, Elsevier, vol. 44(1), pages 21-35.
- Verrecchia, Robert E., 2001. "Essays on disclosure," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 97-180, December.
- Chia-Feng (Jeffrey) Yu, 2017. "Interactive Reporting Bias Surrounding CEO Turnover," European Accounting Review, Taylor & Francis Journals, vol. 26(2), pages 239-282, April.
- Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
- Atasi Basu & Randal Elder & Mohamed Onsi, 2012. "Reported earnings, auditor's opinion, and compensation: theory and evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 42(1), pages 29-48, March.
- Francesca Francioli & Alberto Quagli, 2021. "Management accounting change and the rise of Vespa (1884-1965)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 313-338.
- Engel, Ellen & Hayes, Rachel M. & Wang, Xue, 2003. "CEO turnover and properties of accounting information," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 197-226, December.
- Lin Nan & Xiaoyan Wen, 2019. "Penalties, Manipulation, and Investment Efficiency," Management Science, INFORMS, vol. 65(10), pages 4878-4900, October.
- Dirk E. Black & Ervin L. Black & Theodore E. Christensen & Kurt H. Gee, 2022. "Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements," Management Science, INFORMS, vol. 68(2), pages 1353-1377, February.
- Thiele, Veikko, 2007.
"Performance measurement in multi-task agencies,"
Research in Economics, Elsevier, vol. 61(3), pages 148-163, September.
- Thiele, Veikko, 2007. "Performance Measurement in Multi-Task Agencies," MPRA Paper 2469, University Library of Munich, Germany.
- Michael Raith, 2008.
"Specific knowledge and performance measurement,"
RAND Journal of Economics, RAND Corporation, vol. 39(4), pages 1059-1079, December.
- Raith, Michael, 2004. "Specific Knowledge and Performance Measurement," CEPR Discussion Papers 4262, C.E.P.R. Discussion Papers.
- Iatridis, George & Valahi, Styliani, 2010. "Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms," Research in International Business and Finance, Elsevier, vol. 24(1), pages 1-14, January.
- Dan Bernhardt & Ed Nosal, 2003. "Nearsighted justice," Working Papers (Old Series) 0304, Federal Reserve Bank of Cleveland.
- Armstrong, Christopher S. & Kepler, John D., 2018. "Theory, research design assumptions, and causal inferences," Journal of Accounting and Economics, Elsevier, vol. 66(2), pages 366-373.
- Rick Harbaugh & John W. Maxwell & Beatrice Roussillon, 2011. "Label Confusion: The Groucho Effect of Uncertain Standards," Management Science, INFORMS, vol. 57(9), pages 1512-1527, February.
- Goldstein, Itay & Leitner, Yaron, 2018. "Stress tests and information disclosure," Journal of Economic Theory, Elsevier, vol. 177(C), pages 34-69.
- François Larmande & Jean-Pierre Ponssard, 2013.
"Fishing for excuses and performance evaluation,"
Working Papers
hal-00825297, HAL.
- François Larmande & Jean-Pierre Ponssard, 2014. "Fishing for Excuses and Performance Evaluation," CESifo Working Paper Series 4569, CESifo.
- François Larmande & Jean-Pierre Ponssard, 2014. "Fishing for excuses and performance evaluation," Post-Print hal-02313124, HAL.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tiu:tiutis:7251fe36-f257-46bc-8185-d0fee3c496c8. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Richard Broekman (email available below). General contact details of provider: https://www.tilburguniversity.edu/about/schools/economics-and-management/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.