- Relative Performance Evaluation and Earnings Management*🔍
- Relative Performance Evaluation and Earnings Management🔍
- The effect of relative performance evaluation on earnings ...🔍
- Relative Performance Evaluation and Earnings Management†🔍
- Relative Performance Evaluation and the Timing of Earnings Release🔍
- Relative Performance Evaluation and Contagion in Financial ...🔍
- Relative Performance Evaluation and Long|Term Incentives🔍
- Relative Performance Goals and Management Earnings Guidance🔍
Relative Performance Evaluation and Earnings Management†
Relative Performance Evaluation and Earnings Management* - Infuehr
The effect of relative performance evaluation on earnings management: A game-theoretic approach. Journal of Accounting and Public Policy 19 (4–5): 377–97.
Relative Performance Evaluation and Earnings Management* - 2022
The effect of relative performance evaluation on earnings management: A game-theoretic approach. Journal of Accounting and Public Policy 19 (4–5): 377–97.
Relative Performance Evaluation and Earnings Management
When earnings management is possible, benchmarking creates stronger incentives for misreporting performance measures compared to benchmark- ...
The effect of relative performance evaluation on earnings ...
Relative performance evaluation creates incentives for individual firms to manage earnings in order to receive a favorable relative ranking. Relative ...
Relative Performance Evaluation and Earnings Management†
In this paper, I highlight one weakness of relative performance evaluation (RPE). When earnings management is possible, benchmark- ing creates stronger ...
The effect of relative performance evaluation on earnings ...
In addition, the notion that relative performance evaluation can drive earnings management is consonant with certain recent SEC-required disclosures about ...
Relative Performance Evaluation and the Timing of Earnings Release
This finding is more pronounced when incentives to achieve performance targets are stronger, when announcing later than peers provides managers with more ...
Relative Performance Evaluation and Contagion in Financial ...
On average, higher earnings management in the set of peer firms leads to higher earnings management in the target firm. If the peer firm also ...
Relative Performance Evaluation and Earnings Management - PhDs.io
In this paper, I highlight one weakness of relative performance evaluation (RPE). When earnings management is possible, benchmarking creates stronger incentives ...
We further show that the association between CEO compensation and peer earnings is even more positive when the CEO has greater control over the firm's strategic ...
The effect of relative performance evaluation on earnings ...
Bagnoli, Mark & Watts, Susan G., 2000. "The effect of relative performance evaluation on earnings management: a game-theoretic approach," Journal of ...
Relative Performance Goals and Management Earnings Guidance
We find that forecasts by managers compensated via relative performance (RP) goals are more likely to be pessimistic and less accurate than those by managers ...
The Effect of Relative Performance Evaluation on Earnings ...
Request PDF | The Effect of Relative Performance Evaluation on Earnings Management: A Game-Theoretic Approach | Because investors and creditors often ...
Relative performance evaluation and earnings management
In this paper, I highlight one weakness of relative performance evaluation (RPE). When earnings management is possible, benchmarking creates stronger incentives ...
Relative Performance Evaluation and Strategic Differentiation
To address endogeneity concerns, I present a two-stage least-squares approach exploiting variance in RPE usage induced by compensation ...
Relative performance evaluation and the timing of earnings release
Empirical evidence is consistent with our conjecture. Further, managers tend to select peers that release earnings more timely and delay own firms' earnings ...
Relative performance evaluation and the timing of earnings release
Empirical evidence is consistent with our conjecture. Further, managers tend to select peers that release earnings more timely and delay own ...
Choice of Peers for Relative Performance Evaluation in Executive ...
One of the primary reasons for firms to use an RPE award is to filter out exogenous shocks to firm performance that are outside of a manager's control. This can ...
Earnings Management over the Business Cycle - NYU
(2002) and on relative performance evaluation of managers, we predict that firms have a greater tendency to manage earnings upward during good times. Conrad et ...
earnings forecasts because they can provide a target for other firms to beat. ... In the analysis to this point, we use profit-peers as a control ...