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Why do corporate managers misstate financial statements? The role of option compensation and other factors

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Cited by:

  1. Chen, Tai-Yuan & Zhang, Guochang & Zhou, Yi, 2018. "Enforceability of non-compete covenants, discretionary investments, and financial reporting practices: Evidence from a natural experiment," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 41-60.
  2. Ilona Babenko & Benjamin Bennett & John M Bizjak & Jeffrey L Coles & Jason J Sandvik, 2023. "Clawback Provisions and Firm Risk," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 12(2), pages 191-239.
  3. Anup Banerjee & Mattias Nordqvist & Karin Hellerstedt, 2020. "The role of the board chair—A literature review and suggestions for future research," Corporate Governance: An International Review, Wiley Blackwell, vol. 28(6), pages 372-405, November.
  4. Ahsan Habib & Md Borhan Uddin Bhuiyan, 2017. "Determinants of monetary penalties for environmental violations," Business Strategy and the Environment, Wiley Blackwell, vol. 26(6), pages 754-775, September.
  5. Weiwei Wang & Kenneth Zheng, 2020. "Real earnings manipulation and future performance: A revisit using quarterly data of firms with debt covenants," Review of Financial Economics, John Wiley & Sons, vol. 38(1), pages 76-96, January.
  6. Wei Shi & Brian L. Connelly & Wm. Gerard Sanders, 2016. "Buying bad behavior: Tournament incentives and securities class action lawsuits," Strategic Management Journal, Wiley Blackwell, vol. 37(7), pages 1354-1378, July.
  7. Christopher A. Parsons & Johan Sulaeman & Sheridan Titman, 2014. "The Geography of Financial Misconduct," NBER Working Papers 20347, National Bureau of Economic Research, Inc.
  8. Gill, David & Prowse, Victoria & Vlassopoulos, Michael, 2013. "Cheating in the workplace: An experimental study of the impact of bonuses and productivity," Journal of Economic Behavior & Organization, Elsevier, vol. 96(C), pages 120-134.
  9. Md Jahidur Rahman & Hongtao Zhu, 2023. "Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3455-3486, September.
  10. Ed Dehaan & Frank Hodge & Terry Shevlin, 2013. "Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1027-1062, September.
  11. Ahlin, Christian & Kim, In Kyung & Kim, Kyoo il, 2021. "Who commits fraud? evidence from korean gas stations," International Journal of Industrial Organization, Elsevier, vol. 76(C).
  12. Davidson, Robert H., 2022. "Who did it matters: Executive equity compensation and financial reporting fraud," Journal of Accounting and Economics, Elsevier, vol. 73(2).
  13. Alex Edmans & Vivian W. Fang & Katharina A. Lewellen, 2013. "Equity Vesting and Managerial Myopia," NBER Working Papers 19407, National Bureau of Economic Research, Inc.
  14. Shourun Guo & Mark H. Liu & Weihong Song, 2008. "Stock Splits as a Manipulation Tool: Evidence from Mergers and Acquisitions," Financial Management, Financial Management Association International, vol. 37(4), pages 695-712, December.
  15. Mehdi Bouras & Mohamed Imen Gallali, 2017. "Earnings Management, Equity-based Compensation, Economic Conjuncture and Governance Mechanisms: A Comparative Study between France and the United States," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 585-600.
  16. Nadiah Amirah Nor Azhari & Suhaily Hasnan & Zuraidah Mohd Sanusi, 2020. "The Relationships Between Managerial Overconfidence, Audit Committee, CEO Duality and Audit Quality and Accounting Misstatements," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(3), pages 18-30, June.
  17. Martin Nienhaus, 2022. "Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment," Review of Accounting Studies, Springer, vol. 27(4), pages 1276-1318, December.
  18. Clive Lennox & Petro Lisowsky & Jeffrey Pittman, 2013. "Tax Aggressiveness and Accounting Fraud," Journal of Accounting Research, Wiley Blackwell, vol. 51(4), pages 739-778, September.
  19. Chernobai, Anna & Yasuda, Yukihiro, 2013. "Disclosures of material weaknesses by Japanese firms after the passage of the 2006 Financial Instruments and Exchange Law," Journal of Banking & Finance, Elsevier, vol. 37(5), pages 1524-1542.
  20. Jong Chool Park & Qiang Wu, 2009. "Financial Restatements, Cost of Debt and Information Spillover: Evidence From the Secondary Loan Market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9‐10), pages 1117-1147, November.
  21. Hermalin, Benjamin E. & Weisbach, Michael S., 2017. "Assessing Managerial Ability: Implications for Corporate Governance," Working Paper Series 2017-01, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
  22. Michael L. Bognanno, 2010. "Executive Compensation: A Brief Review," DETU Working Papers 1002, Department of Economics, Temple University.
  23. Kalodimos, Jonathan, 2017. "Internal governance and performance: Evidence from when external discipline is weak," Journal of Corporate Finance, Elsevier, vol. 43(C), pages 193-216.
  24. Wu, Fang & Cao, June & Zhang, Xiaosan, 2023. "Do non-executive employees matter in curbing corporate financial fraud?," Journal of Business Research, Elsevier, vol. 163(C).
  25. Christopher Armstrong & George Foster & Daniel Taylor, 2016. "Abnormal Accruals in Newly Public Companies: Opportunistic Misreporting or Economic Activity?," Management Science, INFORMS, vol. 62(5), pages 1316-1338, May.
  26. Jordan van Rijn & Shuwei Zeng & Brent Hueth, 2023. "Do credit unions have distinct objectives? Evidence from executive compensation structures," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 94(1), pages 5-38, March.
  27. Lin, Wen-Chun & Liao, Tsai-Ling, 2015. "Exchange listing type and firm financial reporting behavior," International Review of Economics & Finance, Elsevier, vol. 38(C), pages 234-249.
  28. Lawrence D. Brown & Andrew C. Call & Michael B. Clement & Nathan Y. Sharp, 2015. "Inside the “Black Box” of Sell‐Side Financial Analysts," Journal of Accounting Research, Wiley Blackwell, vol. 53(1), pages 1-47, March.
  29. Barakat, Ahmed & Chernobai, Anna & Wahrenburg, Mark, 2014. "Information asymmetry around operational risk announcements," Journal of Banking & Finance, Elsevier, vol. 48(C), pages 152-179.
  30. Tomasz Piskorski & Amit Seru & James Witkin, 2015. "Asset Quality Misrepresentation by Financial Intermediaries: Evidence from the RMBS Market," Journal of Finance, American Finance Association, vol. 70(6), pages 2635-2678, December.
  31. Gatot Soepriyanto & Engkos Achmad Kuncoro & Arfian Erma Zudana & Livia Averine, 2022. "Does Executive Compensation Affect Accounting Irregularities? Evidence From Listed Firms in Indonesia," SAGE Open, , vol. 12(3), pages 21582440221, July.
  32. Abdul Ghafoor & Rozaimah Zainudin & Nurul Shahnaz Mahdzan, 2019. "Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia," Journal of Business Ethics, Springer, vol. 160(2), pages 587-608, December.
  33. Larry Li & Imad Moosa, 2015. "Operational risk, the legal system and governance indicators: a country-level analysis," Applied Economics, Taylor & Francis Journals, vol. 47(20), pages 2053-2072, April.
  34. Jiang, Fuxiu & Ma, Yunbiao & Wang, Xue, 2020. "Multiple blockholders and earnings management," Journal of Corporate Finance, Elsevier, vol. 64(C).
  35. Delfgaauw, Josse & Souverijn, Michiel, 2016. "Biased supervision," Journal of Economic Behavior & Organization, Elsevier, vol. 130(C), pages 107-125.
  36. Eugster, Nicolas & Kowalewski, Oskar & Śpiewanowski, Piotr, 2024. "Internal governance mechanisms and corporate misconduct," International Review of Financial Analysis, Elsevier, vol. 92(C).
  37. Dan Amiram & Zahn Bozanic & James D. Cox & Quentin Dupont & Jonathan M. Karpoff & Richard Sloan, 2018. "Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature," Review of Accounting Studies, Springer, vol. 23(2), pages 732-783, June.
  38. Jing Zhou & Silin Ye & Wei Lan & Yunwen Jiang, 2021. "The effect of social media on corporate violations: Evidence from Weibo posts in China," International Review of Finance, International Review of Finance Ltd., vol. 21(3), pages 966-988, September.
  39. Rees, Lynn & Sharp, Nathan Y. & Wong, Paul A., 2017. "Working on the weekend: Do analysts strategically time the release of their recommendation revisions?," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 104-121.
  40. Yin Liu & Huiqi Gan & Khondkar Karim, 2020. "Corporate risk-taking after adoption of compensation clawback provisions," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 617-649, February.
  41. Li, Leye & Monroe, Gary S. & Wang, Jenny Jing, 2021. "State ownership and abnormal accruals in highly-valued firms: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(1).
  42. Ilona Babenko & Rik Sen, 2016. "Do Nonexecutive Employees Have Valuable Information? Evidence from Employee Stock Purchase Plans," Management Science, INFORMS, vol. 62(7), pages 1878-1898, July.
  43. Erik Devos & William B. Elliott & Richard S. Warr, 2018. "The Propensity to Split and CEO Compensation," Financial Management, Financial Management Association International, vol. 47(1), pages 105-129, March.
  44. Tien-Shih Hsieh & Jean C. Bedard & Karla M. Johnstone, 2014. "CEO Overconfidence and Earnings Management During Shifting Regulatory Regimes," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(9-10), pages 1243-1268, November.
  45. Huang, Yichu & Liu, Frank Hong & Qiu, Buhui, 2023. "Credit market development and corporate earnings management: Evidence from banking and branching deregulations," Journal of Financial Stability, Elsevier, vol. 67(C).
  46. Buso, Marco & Marty, Frederic & Tran, Phuong Tra, 2017. "Public-private partnerships from budget constraints: Looking for debt hiding?," International Journal of Industrial Organization, Elsevier, vol. 51(C), pages 56-84.
  47. Sarfraz Khan & John K. Wald, 2015. "Director Liability Protection, Earnings Management, and Audit Pricing," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 12(4), pages 781-814, December.
  48. Jian Zhang, 2018. "Public Governance and Corporate Fraud: Evidence from the Recent Anti-corruption Campaign in China," Journal of Business Ethics, Springer, vol. 148(2), pages 375-396, March.
  49. Xue Wang & Feng Cao & Kangtao Ye, 2018. "Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment," Journal of Business Ethics, Springer, vol. 152(1), pages 253-274, September.
  50. Moon Kyung Cho & Minjung Kang, 2024. "Executives Implicated in Financial Reporting Fraud and Firms’ Investment Decisions," Sustainability, MDPI, vol. 16(11), pages 1-26, June.
  51. Serena Gallo, 2021. "Fintech platforms: Lax or careful borrowers’ screening?," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 7(1), pages 1-33, December.
  52. Florackis, Chris & Sainani, Sushil, 2021. "Can CFOs resist undue pressure from CEOs to manage earnings?," Journal of Corporate Finance, Elsevier, vol. 67(C).
  53. Chaigneau, Pierre, 2010. "The optimal timing of executive compensation," LSE Research Online Documents on Economics 119081, London School of Economics and Political Science, LSE Library.
  54. Ferreira, Daniel & Athanasakou, Vasiliki & Goh, Lisa, 2017. "Changes in CEO Stock Option Grants: A Look at the Numbers," CEPR Discussion Papers 12318, C.E.P.R. Discussion Papers.
  55. Schrand, Catherine M. & Zechman, Sarah L.C., 2012. "Executive overconfidence and the slippery slope to financial misreporting," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 311-329.
  56. Justin J. Hopkins & Edward L. Maydew & Mohan Venkatachalam, 2015. "Corporate General Counsel and Financial Reporting Quality," Management Science, INFORMS, vol. 61(1), pages 129-145, January.
  57. Robert E. Houmes & Terrance R. Skantz, 2010. "Highly Valued Equity and Discretionary Accruals," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(1‐2), pages 60-92, January.
  58. Wilson, Linus & Wu, Yan Wendy, 2012. "Escaping TARP," Journal of Financial Stability, Elsevier, vol. 8(1), pages 32-42.
  59. Sharad Asthana, 2007. "Do Highly Compensated Participants Influence The Management Of Qualified Pension Plans?," Working Papers 0025, College of Business, University of Texas at San Antonio.
  60. Arslan-Ayaydin, Özgür & Boudt, Kris & Thewissen, James, 2016. "Managers set the tone: Equity incentives and the tone of earnings press releases," Journal of Banking & Finance, Elsevier, vol. 72(S), pages 132-147.
  61. Ahmed M. Elnahas & Pankaj K. Jain & Thomas H. McInish, 2022. "Mixed‐signal stock splits," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 934-962, May.
  62. Robert Jones & Yan Wu, 2010. "Executive compensation, earnings management and shareholder litigation," Review of Quantitative Finance and Accounting, Springer, vol. 35(1), pages 1-20, July.
  63. Ozili, Peterson K, 2018. "Advances and Issues in Fraud Research: A Commentary," MPRA Paper 84879, University Library of Munich, Germany.
  64. Xiong, Jiacai & Ouyang, Caiyue & Tong, Jamie Yixing & Zhang, Feida Frank, 2021. "Fraud commitment in a smaller world: Evidence from a natural experiment," Journal of Corporate Finance, Elsevier, vol. 70(C).
  65. Joseph McManus, 2018. "Hubris and Unethical Decision Making: The Tragedy of the Uncommon," Journal of Business Ethics, Springer, vol. 149(1), pages 169-185, April.
  66. Curti, Filippo & Mihov, Atanas, 2018. "Fraud recovery and the quality of country governance," Journal of Banking & Finance, Elsevier, vol. 87(C), pages 446-461.
  67. Nguyet T. M. Nguyen & Abdullah Iqbal & Radha K. Shiwakoti, 2022. "The context of earnings management and its ability to predict future stock returns," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 123-169, July.
  68. Habib, Ahsan, 2011. "Audit firm industry specialization and audit outcomes: Insights from academic literature," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 114-129.
  69. Al Mamun, Md & Balachandran, Balasingham & Duong, Huu Nhan, 2020. "Powerful CEOs and stock price crash risk," Journal of Corporate Finance, Elsevier, vol. 62(C).
  70. Marciukaityte, Dalia & Varma, Raj, 2008. "Consequences of overvalued equity: Evidence from earnings manipulation," Journal of Corporate Finance, Elsevier, vol. 14(4), pages 418-430, September.
  71. Peter Koudijs & Laura Salisbury & Gurpal Sran, 2021. "For Richer, for Poorer: Bankers' Liability and Bank Risk in New England, 1867 to 1880," Journal of Finance, American Finance Association, vol. 76(3), pages 1541-1599, June.
  72. Jeff Boone & Inder Khurana & K. Raman, 2011. "Investor pricing of CEO equity incentives," Review of Quantitative Finance and Accounting, Springer, vol. 36(3), pages 417-435, April.
  73. Denton Collins & Gary Fleischman & Stacey Kaden & Juan Manuel Sanchez, 2018. "How Powerful CFOs Camouflage and Exploit Equity-Based Incentive Compensation," Journal of Business Ethics, Springer, vol. 153(2), pages 591-613, December.
  74. Bianchi, Milo & Jehiel, Philippe, 2015. "Financial reporting and market efficiency with extrapolative investors," Journal of Economic Theory, Elsevier, vol. 157(C), pages 842-878.
  75. Asghar Zardkoohi & Joseph S. Harrison & Mathew A. Josefy, 2017. "Conflict and Confluence: The Multidimensionality of Opportunism in Principal–Agent Relationships," Journal of Business Ethics, Springer, vol. 146(2), pages 405-417, December.
  76. Tang, Johnny Jiahao, 2020. "Individual heterogeneity and cultural attitudes in credence goods provision," European Economic Review, Elsevier, vol. 126(C).
  77. Nana Y. Amoah, 2012. "Option grants and investor reaction to restatement‐induced litigation," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(1), pages 40-52, February.
  78. Emmanuel Mamatzakis & Anna Bagntasarian, 2021. "The nexus between CEO incentives and analysts' earnings forecasts," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6205-6248, October.
  79. Pappas, Kostas & Walsh, Eamonn & Xu, Alice Liang, 2019. "Real earnings management and loan contract terms," The British Accounting Review, Elsevier, vol. 51(4), pages 373-401.
  80. Samuels, Delphine & Taylor, Daniel J. & Verrecchia, Robert E., 2021. "The economics of misreporting and the role of public scrutiny," Journal of Accounting and Economics, Elsevier, vol. 71(1).
  81. Armstrong, Christopher S. & Guay, Wayne R. & Weber, Joseph P., 2010. "The role of information and financial reporting in corporate governance and debt contracting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 179-234, December.
  82. Chan, Lilian H. & Chen, Kevin C.W. & Chen, Tai-Yuan & Yu, Yangxin, 2012. "The effects of firm-initiated clawback provisions on earnings quality and auditor behavior," Journal of Accounting and Economics, Elsevier, vol. 54(2), pages 180-196.
  83. Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2010. "Corporate Fraud and Managers’ Behavior: Evidence from the Press," Journal of Business Ethics, Springer, vol. 95(2), pages 271-315, September.
  84. Wooseok Choi & Sam Han & Sung Hwan Jung & Tony Kang, 2015. "CEO's Operating Ability and the Association between Accruals and Future Cash Flows," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(5-6), pages 619-634, June.
  85. Abdul Waheed & Qaisar Ali Malik, 2021. "Institutional Ownership Board Characteristics and Firm Performance: A Contingent Theoretical Approach," International Journal of Asian Business and Information Management (IJABIM), IGI Global, vol. 12(2), pages 1-15, April.
  86. Carola Frydman & Dirk Jenter, 2010. "CEO Compensation," Annual Review of Financial Economics, Annual Reviews, vol. 2(1), pages 75-102, December.
  87. Cai, Wenjing & Jiang, Fuxiu & Ma, Jia, 2023. "The peer effect of penalty against firm leaders," Finance Research Letters, Elsevier, vol. 52(C).
  88. Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2013. "Earnings quality: Evidence from the field," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 1-33.
  89. Kim, Jeong-Bon & Li, Yinghua & Zhang, Liandong, 2011. "CFOs versus CEOs: Equity incentives and crashes," Journal of Financial Economics, Elsevier, vol. 101(3), pages 713-730, September.
  90. João Paulo Vieito & António Cerqueira & Elísio Brandão & Walayet A. Khan, 2009. "Executive Compensation: the Finance Perspective," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(1), pages 3-32.
  91. Shani Robinson & Jesse Robertson & Mary Curtis, 2012. "The Effects of Contextual and Wrongdoing Attributes on Organizational Employees’ Whistleblowing Intentions Following Fraud," Journal of Business Ethics, Springer, vol. 106(2), pages 213-227, March.
  92. Bradley, Daniel & Cline, Brandon N. & Lian, Qin, 2014. "Class action lawsuits and executive stock option exercise," Journal of Corporate Finance, Elsevier, vol. 27(C), pages 157-172.
  93. Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J., 2012. "The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives," Research Papers 2120, Stanford University, Graduate School of Business.
  94. Wu, Yan Wendy, 2011. "Optimal executive compensation: Stock options or restricted stocks," International Review of Economics & Finance, Elsevier, vol. 20(4), pages 633-644, October.
  95. Stephen Chen, 2010. "The Role of Ethical Leadership Versus Institutional Constraints: A Simulation Study of Financial Misreporting by CEOs," Journal of Business Ethics, Springer, vol. 93(1), pages 33-52, June.
  96. Andergassen, Rainer, 2016. "Managerial compensation, product market competition and fraud," International Review of Economics & Finance, Elsevier, vol. 45(C), pages 1-15.
  97. Gao, Mingze & Leung, Henry & Qiu, Buhui, 2021. "Organization capital and executive performance incentives," Journal of Banking & Finance, Elsevier, vol. 123(C).
  98. Rind, Asad Ali & Abbassi, Wajih & Allaya, Manel & Hammouda, Amira, 2022. "Local peers and firm misconduct: The role of sustainability and competition," Economic Modelling, Elsevier, vol. 116(C).
  99. Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J., 2013. "The relation between equity incentives and misreporting: The role of risk-taking incentives," Journal of Financial Economics, Elsevier, vol. 109(2), pages 327-350.
  100. Michael L. Bognanno, 2019. "Efficient markets, managerial power, and CEO compensation," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-34, February.
  101. Junwei Lu & Yaoyao Liu & Sudha Krishnan & Xiaoou Yu, 2023. "Financial controller turnover: An early warning sign of deteriorating financial reporting quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1851-1884, June.
  102. Agus Satrya Wibowo & Imam Ghozali, 2018. "Does Value Creation Drives Growth Illusion? An Evidence from Indonesia Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 491-506.
  103. Nogata, Daisuke & Uchida, Konari & Goto, Naohisa, 2011. "Is corporate governance important for regulated firms' shareholders?: Evidence from Japanese mergers and acquisitions," Journal of Economics and Business, Elsevier, vol. 63(1), pages 46-68, January.
  104. Jongwon Park & Sunyoung Kim & Albert Tsang, 2023. "CEO Personal Hedging and Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 182(1), pages 199-221, January.
  105. 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.
  106. Cohen, Jeffrey & Ding, Yuan & Lesage, Cedric & Stolowy, Hervé, 2008. "The role of managers’ behavior in corporate fraud," HEC Research Papers Series 900, HEC Paris.
  107. Ng, Lilian & Sibilkov, Valeriy & Wang, Qinghai & Zaiats, Nataliya, 2011. "Does shareholder approval requirement of equity compensation plans matter?," Journal of Corporate Finance, Elsevier, vol. 17(5), pages 1510-1530.
  108. Vivian W. Fang & Allen H. Huang & Jonathan M. Karpoff, 2016. "Short Selling and Earnings Management: A Controlled Experiment," Journal of Finance, American Finance Association, vol. 71(3), pages 1251-1294, June.
  109. Loyola, Gino & Portilla, Yolanda, 2020. "Managerial compensation as a double-edged sword: Optimal incentives under misreporting," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 994-1017.
  110. Dongmin Kong & Jia Liu & Yanan Wang & Ling Zhu, 2024. "Employee Stock Ownership Plans and Corporate Environmental Engagement," Journal of Business Ethics, Springer, vol. 189(1), pages 177-199, January.
  111. Lars Helge Hass & Monika Tarsalewska & Feng Zhan, 2016. "Equity Incentives and Corporate Fraud in China," Journal of Business Ethics, Springer, vol. 138(4), pages 723-742, November.
  112. Ho Fai Chan & Bruno S. Frey & Ahmed Skali & Benno Torgler, 2019. "Political Entrenchment and GDP Misreporting," CREMA Working Paper Series 2019-02, Center for Research in Economics, Management and the Arts (CREMA).
  113. Andreas Charitou & Christodoulos Louca, 2017. "Why Do Canadian Firms Cross-list? The Flip Side of the Issue," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 211-239, June.
  114. Zhang, Jian & Wang, Jialong & Kong, Dongmin, 2020. "Employee treatment and corporate fraud," Economic Modelling, Elsevier, vol. 85(C), pages 325-334.
  115. Katherine Guthrie & Illoong Kwon & Jan Sokolowsky, 2017. "What Does CEOs’ Pay-for-Performance Reveal About Shareholders’ Attitude Toward Earnings Overstatements?," Journal of Business Ethics, Springer, vol. 146(2), pages 419-450, December.
  116. Christopher S. Armstrong & Alan D. Jagolinzer & David F. Larcker, 2010. "Chief Executive Officer Equity Incentives and Accounting Irregularities," Journal of Accounting Research, Wiley Blackwell, vol. 48(2), pages 225-271, May.
  117. Nagar, Neerav & Sen, Kaustav, 2016. "Earnings Management Strategies during Financial Distress," IIMA Working Papers WP2016-02-03, Indian Institute of Management Ahmedabad, Research and Publication Department.
  118. Boosey, Luke & Goerg, Sebastian, 2020. "The timing of discretionary bonuses – effort, signals, and reciprocity," Games and Economic Behavior, Elsevier, vol. 124(C), pages 254-280.
  119. Florian Eugster & Alexander F. Wagner, 2021. "Earning investor trust: The role of past earnings management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 269-307, January.
  120. John M. Barrios & Marco Fasan & Daniele Macciocchi, 2013. "CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context," Working Papers 11, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
  121. Cao, Viet Nga & Pham, Anh Viet, 2021. "Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors," Journal of Corporate Finance, Elsevier, vol. 68(C).
  122. 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.
  123. Salehi, Mahdi & Mokhtarzadeh, Mahdi & Adibian, Mohammad Sadegh, 2021. "The Effect of Audit Committee Characteristics and Auditor Changes on Financial Restatement in Iran. || El efecto de las características del comité de auditoría y los cambios de auditor en el restablec," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 31(1), pages 397-416, June.
  124. Qiang Cheng & Young Jun Cho & Jae B. Kim, 2021. "Managers’ pay duration and voluntary disclosures," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(7-8), pages 1332-1367, July.
  125. Anna M. Costello & Regina Wittenberg‐Moerman*, 2011. "The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports," Journal of Accounting Research, Wiley Blackwell, vol. 49(1), pages 97-136, March.
  126. Chang, Kiyoung & Kim, Young Sang & Li, Ying & Park, Jong Chool, 2022. "Labor unions and real earnings management," Journal of Corporate Finance, Elsevier, vol. 75(C).
  127. Igor Filatotchev & Gregory Jackson & Chizu Nakajima, 2013. "Corporate governance and national institutions: A review and emerging research agenda," Asia Pacific Journal of Management, Springer, vol. 30(4), pages 965-986, December.
  128. Kałdoński, Michał & Jewartowski, Tomasz & Mizerka, Jacek, 2020. "Capital market pressure, real earnings management, and institutional ownership stability - Evidence from Poland," International Review of Financial Analysis, Elsevier, vol. 71(C).
  129. Bao, May Xiaoyan & Cheng, Xiaoyan & Smith, David & Tanyi, Paul, 2021. "CEO pay ratios and financial reporting quality," Global Finance Journal, Elsevier, vol. 47(C).
  130. Chi, Jianxin (Daniel) & Gupta, Manu, 2009. "Overvaluation and earnings management," Journal of Banking & Finance, Elsevier, vol. 33(9), pages 1652-1663, September.
  131. Julia Sawicki & Keshab Shrestha, 2014. "Misvaluation and Insider Trading Incentives for Accrual-based and Real Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(7-8), pages 926-949, September.
  132. U. David Park & Warren Boeker & David Gomulya, 2020. "Political ideology of the board and CEO dismissal following financial misconduct," Strategic Management Journal, Wiley Blackwell, vol. 41(1), pages 108-123, January.
  133. Ray Ball, 2009. "Market and Political/Regulatory Perspectives on the Recent Accounting Scandals," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 277-323, May.
  134. Steven Hegemann & Iuliana Ismailescu, 2017. "The Effect of FASB Statement No. 123R on Stock Repurchases: An Empirical Examination of Management Incentives," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 20(02), pages 1-31, June.
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