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CEO performance‐based grants’ vesting provisions and debt contracts: Evidence from GAAP, Non‐GAAP and KPI metrics

https://doi.org/10.1111/jbfa.12701
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/9781119270041openalex-snapshot
The End of Accounting and the Path Forward for Investors and Managers
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The Social Responsibility of Business Is to Increase Its Profits
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The pricing of conservative accounting and the measurement of conservatism at the firm-year level
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Non-GAAP reporting following debt covenant violations
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Key performance indicators as supplements to earnings: Incremental informativeness, demand factors, measurement issues, and properties of their forecasts
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Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds
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Can short sellers constrain aggressive non-GAAP reporting?
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What's different about banks?
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Theory of the firm: Managerial behavior, agency costs and ownership structure
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Determinants of corporate borrowing
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The impact of executive pay on the disclosure of alternative earnings per share figures
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Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
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The economic implications of corporate financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2008.07.002openalex-snapshot
The impact of the SEC's regulation of non-GAAP disclosures
inferredcites →https://doi.org/10.1016/j.jacceco.2010.07.001openalex-snapshot
The valuation impact of reconciling pro forma earnings to GAAP earnings
inferredcites →https://doi.org/10.1016/j.jacceco.2011.08.004openalex-snapshot
Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?
inferredcites →https://doi.org/10.1016/j.jacceco.2013.03.002openalex-snapshot
Do managers define non-GAAP earnings to meet or beat analyst forecasts?
inferredcites →https://doi.org/10.1016/j.jacceco.2018.05.001openalex-snapshot
Performance-vesting provisions in executive compensation
inferredcites →https://doi.org/10.1016/j.jcae.2013.03.002openalex-snapshot
Managerial risk-taking incentives and non-GAAP earnings disclosures
inferredcites →https://doi.org/10.1016/j.jfineco.2005.05.007openalex-snapshot
An equilibrium model of incentive contracts in the presence of information manipulation
inferredcites →https://doi.org/10.1016/j.jfineco.2010.03.018openalex-snapshot
CEOs versus CFOs: Incentives and corporate policies
inferredcites →https://doi.org/10.1016/j.jfineco.2011.10.008openalex-snapshot
Seeking safety: The relation between CEO inside debt holdings and the riskiness of firm investment and financial policies
inferredcites →https://doi.org/10.1016/j.jfineco.2015.09.006openalex-snapshot
Bridging the gap: the design of bank loan contracts and distance
inferredcites →https://doi.org/10.1016/j.racreg.2018.03.001openalex-snapshot
Policy Implications of Research on Non-GAAP Reporting
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Value-relevance of nonfinancial information: The wireless communications industry
inferredcites →https://doi.org/10.1016/s0165-4101(96)00441-7openalex-snapshot
The value-relevance of nonfinancial information: A discussion
inferredcites →https://doi.org/10.1016/s0165-4101(99)00019-1openalex-snapshot
The use of equity grants to manage optimal equity incentive levels
inferredcites →https://doi.org/10.1017/s0022109017000205openalex-snapshot
Social Capital and Debt Contracting: Evidence from Bank Loans and Public Bonds
inferredcites →https://doi.org/10.1023/a:1024472210359openalex-snapshot
The Predictive Value of Expenses Excluded from Pro Forma Earnings
inferredcites →https://doi.org/10.1086/260062openalex-snapshot
The Pricing of Options and Corporate Liabilities
inferredcites →https://doi.org/10.1093/rfs/hhn017openalex-snapshot
Design and Renegotiation of Debt Covenants
inferredcites →https://doi.org/10.1111/1475-679x.00038openalex-snapshot
GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
inferredcites →https://doi.org/10.1111/1475-679x.00064openalex-snapshot
Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility
inferredcites →https://doi.org/10.1111/1475-679x.00083openalex-snapshot
Large–Sample Evidence on the Debt Covenant Hypothesis
inferredcites →https://doi.org/10.1111/1475-679x.00099openalex-snapshot
The Value Relevance of Network Advantages: The Case of E–Commerce Firms
inferredcites →https://doi.org/10.1111/1475-679x.12108openalex-snapshot
Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
inferredcites →https://doi.org/10.1111/1475-679x.12168openalex-snapshot
Direct Evidence on the Informational Properties of Earnings in Loan Contracts
inferredcites →https://doi.org/10.1111/1911-3846.12009openalex-snapshot
Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?
inferredcites →https://doi.org/10.1111/1911-3846.12426openalex-snapshot
Nonrecurring Items in Debt Contracts
inferredcites →https://doi.org/10.1111/1911-3846.12671openalex-snapshot
Non‐GAAP Earnings: A Consistency and Comparability Crisis?*
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The Nature of the Firm
inferredcites →https://doi.org/10.1111/j.1468-5957.2009.02128.xopenalex-snapshot
US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00336.xopenalex-snapshot
Accounting Conservatism and the Efficiency of Debt Contracts
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00386.xopenalex-snapshot
Negotiated Measurement Rules in Debt Contracts
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00432.xopenalex-snapshot
Capital Versus Performance Covenants in Debt Contracts
inferredcites →https://doi.org/10.1111/j.1540-6261.1993.tb04026.xopenalex-snapshot
Top-Management Compensation and Capital Structure
inferredcites →https://doi.org/10.1111/j.1540-6261.2008.01391.xopenalex-snapshot
How Does Financing Impact Investment? The Role of Debt Covenants
inferredcites →https://doi.org/10.1111/j.1745-6622.2001.tb00434.xopenalex-snapshot
VALUE MAXIMIZATION, STAKEHOLDER THEORY, AND THE CORPORATE OBJECTIVE FUNCTION
inferredcites →https://doi.org/10.1111/jbfa.12183openalex-snapshot
The Effects of Corporate and Country Sustainability Characteristics on The Cost of Debt: An International Investigation
inferredcites →https://doi.org/10.1111/jbfa.12298openalex-snapshot
Non-GAAP Reporting: Evidence from Academia and Current Practice
inferredcites →https://doi.org/10.1111/jbfa.12360openalex-snapshot
The Influence of Corporate Social Responsibility on Investment Efficiency and Innovation
inferredcites →https://doi.org/10.1111/jofi.12505openalex-snapshot
Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis
inferredcites →https://doi.org/10.1142/s2010139215500019openalex-snapshot
The Structure and Pricing of Corporate Debt Covenants
inferredcites →https://doi.org/10.1177/0148558x21989907openalex-snapshot
CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure
inferredcites →https://doi.org/10.1287/mnsc.2013.1813openalex-snapshot
Inside Debt and the Design of Corporate Debt Contracts
inferredcites →https://doi.org/10.1287/mnsc.2020.3928openalex-snapshot
Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements
inferredcites →https://doi.org/10.1506/xvqv-nq4a-08ex-fc8aopenalex-snapshot
The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Performance Measures for Returns*
inferredcites →https://doi.org/10.2139/ssrn.1001434openalex-snapshot
Are All Special Items Equally Special? The Predictive Role of Conservatism
inferredcites →https://doi.org/10.2139/ssrn.434461openalex-snapshot
Empirical Evidence on Recent Trends in Pro Forma Reporting
inferredcites →https://doi.org/10.2307/2297430openalex-snapshot
Financial Intermediation and Delegated Monitoring
inferredcites →https://doi.org/10.2307/2491047openalex-snapshot
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/2491304openalex-snapshot
Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction
inferredcites →https://doi.org/10.2307/2672912openalex-snapshot
The Eyeballs Have It: Searching for the Value in Internet Stocks
inferredcites →https://doi.org/10.2307/3003320openalex-snapshot
Moral Hazard and Observability
inferredcites →https://doi.org/10.2308/acch-50073openalex-snapshot
Corporate Reporting of Nonfinancial Leading Indicators of Economic Performance and Sustainability
inferredcites →https://doi.org/10.2308/acch.2003.17.3.207openalex-snapshot
Conservatism in Accounting Part I: Explanations and Implications
inferredcites →https://doi.org/10.2308/acch.2003.17.4.287openalex-snapshot
Conservatism in Accounting Part II: Evidence and Research Opportunities
inferredcites →https://doi.org/10.2308/accr-50683openalex-snapshot
The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains
inferredcites →https://doi.org/10.2308/accr-51128openalex-snapshot
On the Pricing of Mandatory DCF Disclosures: Evidence from Oil and Gas Royalty Trusts
inferredcites →https://doi.org/10.2308/accr-52013openalex-snapshot
Creditor Influence and CEO Compensation: Evidence from Debt Covenant Violations
inferredcites →https://doi.org/10.2308/accr-52317openalex-snapshot
Performance Contingencies in CEO Equity Awards and Debt Contracting
inferredcites →https://doi.org/10.2308/accr.00000046openalex-snapshot
Changes over Time in the Revenue-Expense Relation: Accounting or Economics?
inferredcites →https://doi.org/10.2308/accr.2000.75.1.65openalex-snapshot
An Empirical Investigation of an Incentive Plan that Includes Nonfinancial Performance Measures
inferredcites →https://doi.org/10.2308/accr.2004.79.3.667openalex-snapshot
The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments
inferredcites →https://doi.org/10.2308/accr.2004.79.3.769openalex-snapshot
Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings
inferredcites →https://doi.org/10.2308/accr.2006.81.1.113openalex-snapshot
Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?
inferredcites →https://doi.org/10.2308/accr.2006.81.3.501openalex-snapshot
Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items
inferredcites →https://doi.org/10.2308/accr.2007.82.3.581openalex-snapshot
Who Trades on Pro Forma Earnings Information?
inferredcites →https://doi.org/10.2308/accr.2008.83.1.1openalex-snapshot
Accounting Quality and Debt Contracting
inferredcites →https://doi.org/10.2308/accr.2008.83.6.1425openalex-snapshot
Matching and the Changing Properties of Accounting Earnings over the Last 40 Years
inferredcites →https://doi.org/10.2308/accr.2010.85.5.1577openalex-snapshot
The Persistence and Market Valuation of Recurring Nonrecurring Items
inferredcites →https://doi.org/10.2308/tar-9505096112openalex-snapshot
Detecting Earnings Management.
inferredcites →https://doi.org/10.5430/afr.v3n3p27openalex-snapshot
The Presentation Arrangements of Pro Forma Earnings Disclosures: Managerial Incentives and Market Responses
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Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.4626231openalex-extracted
KPI Information Acquisition by Analysts: Evidence from Conference Calls
inferred← citeshttps://doi.org/10.1080/09638180.2026.2614689openalex-snapshot
CEO skills and non-GAAP disclosure decisions
inferred← citeshttps://doi.org/10.1111/jbfa.12822openalex-snapshot
KPI information acquisition by analysts: Evidence from conference calls
inferred← citeshttps://doi.org/10.54692/ajss.2023.07021992openalex-snapshot
The Influence of Cash Flows Volatility on The Relationship Between Leverage and Accruals Earnings Management
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