- Relative performance evaluation and the timing of earnings release🔍
- Relative Performance Evaluation and the Timing of Earnings Release🔍
- Relative Performance Evaluation and Strategic Peer‐Harming ...🔍
- Relative Performance Evaluation and Strategic Differentiation🔍
- Relative Performance Evaluation and Contagion in Financial ...🔍
- Relative Performance Goals and Management Earnings Guidance🔍
- Relative Performance Evaluation and Earnings Management†🔍
- Relative Performance Evaluation and the Peer Group Opportunity Set🔍
Relative performance evaluation and the timing of earnings release
Relative performance evaluation and the timing of earnings release
We conjecture that releasing earnings later than peers facilitates managers to achieve targets by exploiting last-minute reporting discretion.
Relative Performance Evaluation and the Timing of Earnings Release
Further,. RPE managers tend to select peers that release earnings more timely and delay own firms' earnings releases to be later than peers'. Our evidence ...
Relative Performance Evaluation and the Timing of Earnings Release
Our evidence, by revealing strategic behavior in timing earnings releases and exploiting last-minute reporting discretion, would raise public awareness over RPE ...
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
Relative performance evaluation (RPE) compensates managers on their relative performance against a peer group. Since observing more peers' ...
Relative performance evaluation and the timing of earnings release
Further, managers tend to select peers that release earnings more timely and delay own firms' earnings releases to be later than peers' after ...
Relative Performance Evaluation and Strategic Peer‐Harming ...
Most RPE grants use relative total shareholder return (“rTSR”) to evaluate performance on the basis of stock price; we refer to the peers used ...
Relative Performance Evaluation and Strategic Differentiation
H. Yin . 2019 . Relative performance evaluation and the timing of earnings release . Journal of Accounting and Economics. 67. (. 2-3. ): 358.
Relative Performance Evaluation and Contagion in Financial ...
The Accounting Review, 86 (3), 1007-1043. Gong, G., L.Y. Li, and H. Yin, 2019. Relative performance evaluation and the timing of earnings release. Journal ...
Relative Performance Goals and Management Earnings Guidance
Relative performance evaluation and the timing of earnings release. Article. Mar 2019; J ACCOUNT ECON. Guojin Gong · Laura Yue Li · Huifang Yin. Relative ...
Relative Performance Evaluation and Earnings Management†
Timing: There are two dates, t = {0,1}. At date 0, the principal hires an agent to be in charge of a project and offers her a compensation contract. After ...
Relative performance evaluation and the timing of earnings release. Journal of Accounting and Economics 67 (2-3): 358-386. https://doi.org/10.1016/j.jacceco ...
The welfare effect of release timing of relative performance ...
In this study, we endogenize the decision regarding the timing of the weights placed on rival firms' profits under a relative performance ...
Relative Performance Evaluation and Project Selection - jstor
In the initial analysis, the earnings of firms in different industries are ... 7 Altering this timing sequence so that the RR obtains his private information and.
investments in strategic repositioning can reduce current earnings and at the same time increase future performance expectations (Indjejikian, Matějka, Merchant ...
Relative Performance Goals and Management Earnings Guidance
For firms not issuing earnings forecasts, disclosures in Form 10-Ks are more pessimistic for RP firms than for AP firms. Furthermore, we find that RP firms ...
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 the Peer Group Opportunity Set
The key feature of a relative performance plan is that executives' pay is determined based on the performance of their firm compared to the ...
Relative Versus Absolute Performance Evaluation and CEO ...
” Accounting Review, 86 (2011), 1007–1043. Gong, G.; L. Li; and H. Yin. “Relative Performance Evaluation and the Timing of Earnings Release.” Journal of ...
Industry Conditions and CEO Labor Markets: New Evidence on ...
who are dismissed at times of relatively poor (strong) industry performance should be relatively ... competition, and relative performance evaluation: theory and ...