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Providing managerial incentives: Cash flows versus accrual accounting

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  1. Sunil Dutta & Stefan Reichelstein, 2003. "Leading Indicator Variables, Performance Measurement, and Long‐Term Versus Short‐Term Contracts," Journal of Accounting Research, Wiley Blackwell, vol. 41(5), pages 837-866, December.
  2. Pfaff, & Troßmann,, 2016. "Die Kosten- und Leistungsrechnung – Ein Blick auf mehr als 70 Jahre Vergangenheit und eine spannende Zukunft," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 70(4), pages 365-386.
  3. Meißner, Fabian & Schneider, Georg & Sureth, Caren, 2013. "The impact of corporate taxes and flexibility on entrepreneurial decisions with moral hazard and simultaneous firm and personal level taxation," arqus Discussion Papers in Quantitative Tax Research 141, arqus - Arbeitskreis Quantitative Steuerlehre.
  4. Alfred Wagenhofer, 2014. "Trading off Costs and Benefits of Frequent Financial Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 52(2), pages 389-401, May.
  5. Reichelstein, Stefan J. & Dutta, Sunil, 2001. "Controlling Investment Decisions: Depreciation and Capital Charges," Research Papers 1722, Stanford University, Graduate School of Business.
  6. Simons, Dirk & Weißenberger, Barbara E., 2007. "Die Konvergenz von externem und internem Rechnungswesen : kritische Faktoren für die Entwicklung einer partiell integrierten Rechnungslegung aus theoretischer Sicht," Papers 07-67, Sonderforschungsbreich 504.
  7. Herbert Hax, 2003. "Thünen‐Vorlesung: Unternehmensführung und ökonomische Rationalität," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(3), pages 295-312, August.
  8. Nezlobin, Alexander, 2018. "Dynamic Investment Models in Accounting Research," Foundations and Trends(R) in Accounting, now publishers, vol. 12(3), pages 216-297, December.
  9. Livdan, Dmitry & Nezlobin, Alexander, 2022. "Incentivizing irreversible investment," LSE Research Online Documents on Economics 110531, London School of Economics and Political Science, LSE Library.
  10. Gunther Friedl & Björn Anton, 2010. "Anforderungen an ein wertorientiertes Management Accounting in Banken," Schmalenbach Journal of Business Research, Springer, vol. 62(61), pages 83-107, January.
  11. Lindblom, Ted & Sjögren, Stefan, 2009. "Increasing goal congruence in project evaluation by introducing a strict market depreciation schedule," International Journal of Production Economics, Elsevier, vol. 121(2), pages 519-532, October.
  12. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
  13. Alexander Nezlobin, 2012. "Accrual Accounting, Informational Sufficiency, and Equity Valuation," Journal of Accounting Research, Wiley Blackwell, vol. 50(1), pages 233-273, March.
  14. Thomas Pfeiffer & Louis Velthuis, 2005. "On the optimality of linear contracts to induce goal-congruent investment behaviour," Applied Economics Letters, Taylor & Francis Journals, vol. 12(4), pages 207-211.
  15. Eisdorfer, Assaf & Giaccotto, Carmelo & White, Reilly, 2015. "Do corporate managers skimp on shareholders' dividends to protect their own retirement funds?," Journal of Corporate Finance, Elsevier, vol. 30(C), pages 257-277.
  16. Barbara Schondube-Pirchegger & Jens Robert Schondube, 2010. "On the Appropriateness of Performance-Based Compensation for Supervisory Board Members - An Agency Theoretic Approach," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 817-835.
  17. Dutta, Sunil & Reichelstein, Stefan J., 2002. "Leading Indicator Variables, Performance Measurement and Long-Term versus Short-Term Contracts," Research Papers 1756, Stanford University, Graduate School of Business.
  18. Jung Ho Choi, 2021. "Accrual Accounting and Resource Allocation: A General Equilibrium Analysis," Journal of Accounting Research, Wiley Blackwell, vol. 59(4), pages 1179-1219, September.
  19. Andreas Haake, 2012. "Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken," Schmalenbach Journal of Business Research, Springer, vol. 64(1), pages 71-110, February.
  20. Haijin Lin, 2006. "Accounting Discretion and Managerial Conservatism: An Intertemporal Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 23(4), pages 1017-1041, December.
  21. Wolfgang Schultze & Andreas Weiler, 2007. "Performancemessung und Wertgenerierung: Entlohnung auf Basis des Residualen Ökonomischen Gewinns," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(2), pages 133-159, August.
  22. Thomas Pfeiffer, 2004. "Net Present Value‐Consistent Investment Criteria Based on Accruals: A Generalisation of the Residual Income‐Identity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(7‐8), pages 905-926, September.
  23. Simons, Dirk & Weißenberger, Barbara E., 2007. "Die Konvergenz von externem und internem Rechnungswesen –Kritische Faktoren für die Entwicklung einer partiell integrierten Rechnungslegung aus theoretischer Sicht–," Sonderforschungsbereich 504 Publications 07-67, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
  24. Stefan Dierkes, 2004. "Strategische Kostenanpassung oder relative Leistungsbewertung — Was ist besser?," Schmalenbach Journal of Business Research, Springer, vol. 56(1), pages 45-59, February.
  25. Christian Lohmann, 2015. "Managerial incentives for capacity investment decisions," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 27-49, April.
  26. Niklas Lampenius & Tobias Buerkle, 2014. "Arguments in Favour of Tax Neutral Cost Allocation," Abacus, Accounting Foundation, University of Sydney, vol. 50(3), pages 296-313, September.
  27. Randolph Sloof & Mirjam van Praag, 2008. "The Degradation of Distorted Performance Measures," Tinbergen Institute Discussion Papers 08-072/3, Tinbergen Institute.
  28. Roychowdhury, Sugata & Shroff, Nemit & Verdi, Rodrigo S., 2019. "The effects of financial reporting and disclosure on corporate investment: A review," Journal of Accounting and Economics, Elsevier, vol. 68(2).
  29. Dutta, Sunil & Reichelstein, Stefan J., 2004. "Stock Price, Earnings and Book Value in Managerial Performance Measures," Research Papers 1873, Stanford University, Graduate School of Business.
  30. Jens Robert Schöndube, 2007. "Early versus late effort in dynamic agencies with learning about productivity," FEMM Working Papers 07026, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  31. John Hughes & Jing Liu & Mingshan Zhang, 2004. "Valuation and Accounting for Inflation and Foreign Exchange," Journal of Accounting Research, Wiley Blackwell, vol. 42(4), pages 731-754, September.
  32. Mark Bagnoli & Susan G. Watts, 2005. "Conservative Accounting Choices," Management Science, INFORMS, vol. 51(5), pages 786-801, May.
  33. Akshay Mutha & Saurabh Bansal & V. Daniel R. Guide, 2021. "Managing the Inter‐Functional Tension between Accounting‐ and Financial‐Profits in Remanufacturing Multiple‐Usecycle Products," Production and Operations Management, Production and Operations Management Society, vol. 30(9), pages 2993-3014, September.
  34. Bernhard Hirsch & Yvonne Schneider, 2010. "Erklärungs- und Gestaltungsbeiträge verhaltenswissenschaftlicher Theorien für eine integrierte Rechnungslegung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(1), pages 7-35, June.
  35. Holger Kahle, 2003. "Unternehmenssteuerung auf Basis internationaler Rechnungslegungsstandards?," Schmalenbach Journal of Business Research, Springer, vol. 55(8), pages 773-789, December.
  36. Domingo A. Tarzia, 2016. "Properties of the financial break-even point in a simple investment project as a function of the discount rate," Papers 1611.03740, arXiv.org.
  37. Domingo Alberto Tarzia, 2016. "Properties of the Financial Break-Even Point in a Simple Investment Project As a Function of the Discount Rate," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 4(2), pages 31-45, April.
  38. Tim Baldenius & Stefan Reichelstein, 2005. "Incentives for Efficient Inventory Management: The Role of Historical Cost," Management Science, INFORMS, vol. 51(7), pages 1032-1045, July.
  39. Christian Gaber, 2005. "Bewertung von Fertigerzeugnissen zu Volloder Teilkosten? Ansatz von Forderungen zum Nennwert oder Barwert?," Schmalenbach Journal of Business Research, Springer, vol. 57(4), pages 325-352, June.
  40. Peter O. Christensen & Gerald A. Feltham & Christian Hofmann & Florin Sabac, 2022. "Timeliness, Accuracy, and Relevance in Dynamic Incentive Contracts," Foundations and Trends(R) in Accounting, now publishers, vol. 17(1), pages 1-76, October.
  41. Christian Hofmann, 2005. "Gestaltung von Erfolgsrechnungen zur Steuerung langfristiger Projekte," Schmalenbach Journal of Business Research, Springer, vol. 57(8), pages 689-716, December.
  42. Christensen, Peter O. & Feltham, Gerald A. & Sabac, Florin, 2005. "A contracting perspective on earnings quality," Journal of Accounting and Economics, Elsevier, vol. 39(2), pages 265-294, June.
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