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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., 2008. "On the Effects of the Degree of Discretion in Reporting Managerial performance," Other publications TiSEM 7251fe36-f257-46bc-8185-d, Tilburg University, School of Economics and Management.
    • Handle: RePEc:tiu:tiutis:7251fe36-f257-46bc-8185-d0fee3c496c8
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    File URL: https://pure.uvt.nl/ws/portalfiles/portal/953152/2008-21.pdf
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    References listed on IDEAS

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    1. Penno, Mark, 2005. "The contracting value of tainted reports in cost reduction settings," European Economic Review, Elsevier, vol. 49(8), pages 1979-1985, November.
    2. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
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