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Do Accounting Standards for Revenue Recognition Affect Boards' Performance Evaluation Formula?

https://doi.org/10.2139/ssrn.5754183
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Outgoing claims: the papers this work cites, builds on, or argues with.

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Mechanisms of revenue manipulation under ASC 606
inferredcites →https://doi.org/10.1007/s11142-007-9062-zopenalex-snapshot
Changes in bonus contracts in the post-Sarbanes–Oxley era
inferredcites →https://doi.org/10.1007/s11142-018-9457-zopenalex-snapshot
Defining, Measuring and Modeling Accruals: A Guide for Researchers
inferredcites →https://doi.org/10.1007/s11142-022-09728-7openalex-snapshot
The Disclosure Quality Consequences of Copying Standard Setter Guidance
inferredcites →https://doi.org/10.1007/s11142-023-09788-3openalex-snapshot
The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness
inferredcites →https://doi.org/10.1016/0165-4101(85)90029-1openalex-snapshot
The effect of bonus schemes on accounting decisions
inferredcites →https://doi.org/10.1016/0165-4101(93)90005-zopenalex-snapshot
Accounting earnings and top executive compensation
inferredcites →https://doi.org/10.1016/0165-4101(94)00376-gopenalex-snapshot
Annual bonus schemes and the manipulation of earnings
inferredcites →https://doi.org/10.1016/j.adiac.2024.100770openalex-snapshot
The effect of ASC 606 adoption on value relevance of revenues: Early evidence
inferredcites →https://doi.org/10.1016/j.jacceco.2004.07.004openalex-snapshot
Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits
inferredcites →https://doi.org/10.1016/j.jacceco.2006.04.001openalex-snapshot
Asymmetric sensitivity of CEO cash compensation to stock returns
inferredcites →https://doi.org/10.1016/j.jacceco.2009.08.002openalex-snapshot
Estimation and empirical properties of a firm-year measure of accounting conservatism
inferredcites →https://doi.org/10.1016/j.jacceco.2016.10.001openalex-snapshot
Does managerial sentiment affect accrual estimates? Evidence from the banking industry
inferredcites →https://doi.org/10.1016/j.jacceco.2018.08.001openalex-snapshot
Uncertainty about managers’ reporting objectives and investors’ response to earnings reports: Evidence from the 2006 executive compensation disclosures
inferredcites →https://doi.org/10.1016/j.jacceco.2021.101389openalex-snapshot
The effect of supplier industry competition on pay-for-performance incentive intensity
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2011.06.005openalex-snapshot
Accruals quality and the incentive contracting role of earnings
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2014.09.003openalex-snapshot
Pay-performance sensitivity before and after SOX
inferredcites →https://doi.org/10.1016/j.jfineco.2019.02.007openalex-snapshot
The role of executive cash bonuses in providing individual and team incentives
inferredcites →https://doi.org/10.1016/s0165-4101(01)00013-1openalex-snapshot
Performance standards in incentive contracts
inferredcites →https://doi.org/10.1016/s0165-4101(01)00017-9openalex-snapshot
Discussion of empirical research on accounting choice
inferredcites →https://doi.org/10.1016/s0165-4101(96)00434-xopenalex-snapshot
The pricing of discretionary accruals
inferredcites →https://doi.org/10.1016/s0165-4101(97)00014-1openalex-snapshot
The conservatism principle and the asymmetric timeliness of earnings1
inferredcites →https://doi.org/10.1016/s0165-4101(98)00021-4openalex-snapshot
Accounting earnings and executive compensation:
inferredcites →https://doi.org/10.1023/a:1011662825164openalex-snapshot
Do Stock Prices of Property Casualty Insurers Fully Reflect Information about Earnings, Accruals, Cash Flows, and Development?
inferredcites →https://doi.org/10.1093/pan/mpr025openalex-snapshot
Entropy Balancing for Causal Effects: A Multivariate Reweighting Method to Produce Balanced Samples in Observational Studies
inferredcites →https://doi.org/10.1111/1475-679x.12401openalex-snapshot
Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?
inferredcites →https://doi.org/10.1111/1475-679x.12458openalex-snapshot
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform
inferredcites →https://doi.org/10.1111/1911-3846.12759openalex-snapshot
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†
inferredcites →https://doi.org/10.1111/1911-3846.12775openalex-snapshot
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*
inferredcites →https://doi.org/10.1111/acfi.12986openalex-snapshot
The ASC 606 standard, revenue informativeness, and analysts forecast quality
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00192.xopenalex-snapshot
An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings
inferredcites →https://doi.org/10.1162/0034653053970320openalex-snapshot
Fixed-Effects and Related Estimators for Correlated Random-Coefficient and Treatment-Effect Panel Data Models
inferredcites →https://doi.org/10.1287/mnsc.2016.2465openalex-snapshot
Principles-Based Standards and Earnings Attributes
inferredcites →https://doi.org/10.1287/mnsc.2019.3559openalex-snapshot
CEO Turnover and Accounting Earnings: The Role of Earnings Persistence
inferredcites →https://doi.org/10.1506/buqj-8kuq-x2tf-k7t4openalex-snapshot
Accounting Information and CEO Compensation: The Role of Cash Flow from Operations in the Presence of Earnings*
inferredcites →https://doi.org/10.2139/ssrn.1740015openalex-snapshot
Mandatory IFRS Adoption in Europe and the Contractual Usefulness of Accounting Information in Executive Compensation
inferredcites →https://doi.org/10.2307/2491081openalex-snapshot
An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts
inferredcites →https://doi.org/10.2307/2491205openalex-snapshot
Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation
inferredcites →https://doi.org/10.2307/2491331openalex-snapshot
Multiple Control Systems, Accrual Accounting, and Earnings Management
inferredcites →https://doi.org/10.2307/3003320openalex-snapshot
Moral Hazard and Observability
inferredcites →https://doi.org/10.2307/j.ctvcm4j72openalex-snapshot
Mostly Harmless Econometrics
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.2008.22.4.453openalex-snapshot
On the Balance Sheet-Based Model of Financial Reporting
inferredcites →https://doi.org/10.2308/accr-10274openalex-snapshot
Rules-Based Accounting Standards and Litigation
inferredcites →https://doi.org/10.2308/accr.00000045openalex-snapshot
Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
inferredcites →https://doi.org/10.2308/accr.2001.76.3.375openalex-snapshot
The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.61openalex-snapshot
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2007.82.1.107openalex-snapshot
Uniformity versus Flexibility: Evidence from Pricing of the Pension Obligation
inferredcites →https://doi.org/10.2308/accr.2010.85.2.695openalex-snapshot
Discretionary Revenues as a Measure of Earnings Management
inferredcites →https://doi.org/10.2308/accr.2010.85.3.1065openalex-snapshot
Is CEO Cash Compensation Punished for Poor Firm Performance?
inferredcites →https://doi.org/10.2308/ajpt-50882openalex-snapshot
Materiality Guidance of the Major Public Accounting Firms
inferredcites →https://doi.org/10.2308/tar-2020-0215openalex-snapshot
Emotions and Managerial Judgment: Evidence from Sunshine Exposure
inferredcites →https://doi.org/10.2308/tar-2022-0078openalex-snapshot
The Decision-Usefulness of ASC 606 Revenue Disaggregation
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