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Earnings management around employee stock option reissues

Citations

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Cited by:

  1. Ball, Ray & Shivakumar, Lakshmanan, 2008. "Earnings quality at initial public offerings," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 324-349, August.
  2. Demirtas, K. Ozgur & Rodgers Cornaggia, Kimberly, 2013. "Initial credit ratings and earnings management," Review of Financial Economics, Elsevier, vol. 22(4), pages 135-145.
  3. Elnathan, Dan & Gavious, Ilanit & Hauser, Shmuel, 2010. "An analysis of private versus public firm valuations and the contribution of financial experts," The International Journal of Accounting, Elsevier, vol. 45(4), pages 387-412, December.
  4. Chen, Charles J.P. & Du, Jun & Su, Xijia, 2014. "A game of accounting numbers in asset pricing: Evidence from the privatization of state-owned enterprises," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(2), pages 115-129.
  5. Yagüe, José & Gómez-Sala, J. Carlos & Poveda-Fuentes, Francisco, 2009. "Stock split size, signaling and earnings management: Evidence from the Spanish market," Global Finance Journal, Elsevier, vol. 20(1), pages 31-47.
  6. Bettis, J. Carr & Bizjak, John & Coles, Jeffrey L. & Kalpathy, Swaminathan, 2018. "Performance-vesting provisions in executive compensation," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 194-221.
  7. Francis, Bill & Hasan, Iftekhar & Li, Lingxiang, 2015. "Evidence for the existence of downward real earnings management," Bank of Finland Research Discussion Papers 13/2015, Bank of Finland.
  8. Aboody, David & Johnson, Nicole Bastian & Kasznik, Ron, 2010. "Employee stock options and future firm performance: Evidence from option repricings," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 74-92, May.
  9. Gulen, Huseyin & O'Brien, William J., 2017. "Option repricing, corporate governance, and the effect of shareholder empowerment," Journal of Financial Economics, Elsevier, vol. 125(2), pages 389-415.
  10. Ashiq Ali & Kelsey D. Wei & Yibin Zhou, 2011. "Insider Trading and Option Grant Timing in Response to Fire Sales (and Purchases) of Stocks by Mutual Funds," Journal of Accounting Research, Wiley Blackwell, vol. 49(3), pages 595-632, June.
  11. Francis, Bill & Hasan, Iftekhar & Li, Lingxiang, 2015. "Evidence for the existence of downward real earnings management," Research Discussion Papers 13/2015, Bank of Finland.
  12. Chen, Yanyan & Tian, Gary Gang & Yao, Daifei Troy, 2019. "Does regulating executive compensation impact insider trading?," Pacific-Basin Finance Journal, Elsevier, vol. 56(C), pages 1-20.
  13. Wang, Jinchao & Luo, Changfu & Dong, Yanfang & Guo, Chu-yu, 2024. "Does intergenerational mobility affect corporate innovation? Evidence from Chinese manufacturing enterprises," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 526-538.
  14. Alves, Sandra, 2012. "Executive stock options and earnings management in the portuguese listed companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 211-235.
  15. Holger Daske & Moritz Bassemir & Felix F. Fischer & Günther Gebhardt, 2010. "Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? — Eine empirische Untersuchung am deutschen Kapitalmarkt," Schmalenbach Journal of Business Research, Springer, vol. 62(3), pages 254-288, May.
  16. Lynn Rees & Anup Srivastava & Senyo Tse, 2014. "Seemingly opportunistic management earnings guidance before stock option grants: does it misrepresent firms' underlying performance?," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 21(2), pages 107-133, June.
  17. repec:bof:bofrdp:urn:nbn:fi:bof-201508131351 is not listed on IDEAS
  18. McSweeney, Brendan, 2009. "The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and financial theories and practices," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 835-848, August.
  19. Georgios Voulgaris & Konstantinos Stathopoulos & Martin Walker, 2015. "CEO Pay Contracts and IFRS Reconciliations," European Accounting Review, Taylor & Francis Journals, vol. 24(1), pages 63-93, May.
  20. Hao, (Grace) Qing & Li, Keming, 2022. "Options trading and earnings management: Evidence from the penny pilot program," Journal of Corporate Finance, Elsevier, vol. 77(C).
  21. Izhakian, Yehuda & Yermack, David, 2017. "Risk, ambiguity, and the exercise of employee stock options," Journal of Financial Economics, Elsevier, vol. 124(1), pages 65-85.
  22. Platikanova, Petya & Mattei, Marco Maria, 2016. "Firm geographic dispersion and financial analysts’ forecasts," Journal of Banking & Finance, Elsevier, vol. 64(C), pages 71-89.
  23. Adams, Brian & Carow, Kenneth A. & Perry, Tod, 2009. "Earnings management and initial public offerings: The case of the depository industry," Journal of Banking & Finance, Elsevier, vol. 33(12), pages 2363-2372, December.
  24. Huai Zhang & Jin Zhang, 2023. "Political corruption and accounting choices," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 443-481, March.
  25. Michael Dempsey, 2015. "Stock Markets, Investments and Corporate Behavior:A Conceptual Framework of Understanding," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number p1007, August.
  26. 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.
  27. Pukthuanthong, Kuntara & Roll, Richard & Walker, Thomas, 2007. "How employee stock options and executive equity ownership affect long-term IPO operating performance," Journal of Corporate Finance, Elsevier, vol. 13(5), pages 695-720, December.
  28. repec:zbw:bofrdp:2015_013 is not listed on IDEAS
  29. repec:zbw:bofrdp:urn:nbn:fi:bof-201508131351 is not listed on IDEAS
  30. Lou, Dong, 2013. "Attracting investor attention through advertising," LSE Research Online Documents on Economics 54382, London School of Economics and Political Science, LSE Library.
  31. K. Ozgur Demirtas & Kimberly Rodgers Cornaggia, 2013. "Initial credit ratings and earnings management," Review of Financial Economics, John Wiley & Sons, vol. 22(4), pages 135-145, November.
  32. Hazarika, Sonali & Karpoff, Jonathan M. & Nahata, Rajarishi, 2012. "Internal corporate governance, CEO turnover, and earnings management," Journal of Financial Economics, Elsevier, vol. 104(1), pages 44-69.
  33. Linxiao Liu & Harrison Liu & Jennifer Yin, 2014. "Stock Option Schedules and Managerial Opportunism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(5-6), pages 652-684, June.
  34. Izhar Haq & Teresa Lang & Hongkang Xu, 2017. "An Examination of the Effects of Change in Committee Chair on Audit Quality," Accounting and Finance Research, Sciedu Press, vol. 6(4), pages 1-52, Novebmer.
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