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Keywords: agency theory
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Journal Articles
The Accounting Review 1–25.
Published: 25 January 2024
..., USA. Editor’s note: Accepted by Jonathan C. Glover, under the Senior Editorship of W. Robert Knechel. 14 10 2021 12 12 2023 18 12 2023 2024 moral hazard agency theory contracts compensation accounting measurement conservatism congruity bonus plans...
Journal Articles
The Accounting Review (2022) 97 (7): 109–134.
Published: 01 November 2022
...John E. Core; Heidi A. Packard ABSTRACT A large body of empirical work provides mixed support for the central prediction from agency theory that noisier performance measures receive less weight in incentive contracts. We develop a method to calculate price-based and non-price-based performance...
Journal Articles
The Accounting Review (2021) 96 (2): 391–412.
Published: 01 March 2021
... 2021 conservative accounting agency theory litigation risk universal demand Shareholder lawsuits are an important governance mechanism that reduce agency conflicts between shareholders and managers ( La Porta, Lopez-de-Silanes, Shleifer, and Vishny 1998 ; Ferris, Jandik, Lawless...
Includes: Supplementary data
Journal Articles
The Accounting Review (2020) 95 (5): 211–226.
Published: 01 September 2020
..., University of Oregon, University of Graz, Columbia University, University of Southern Denmark, and the Purdue Research Conference. Editor's note: Accepted by Phillip C. Stocken, under the Senior Editorship of Mark L. DeFond. 3 2017 10 2019 2020 agency theory multi-period...
Journal Articles
The Accounting Review (2017) 92 (2): 247–270.
Published: 01 March 2017
... acknowledges partial financial support of this research from the Hong Kong Institute of Business Studies (HKIBS) of Lingnan University. Editor's note: Accepted by Mark L. DeFond. October 2014 May 2016 2017 intergovernmental agency conflicts agency theory tax sharing reform tax...