This paper reviews and proposes additional research concerning the role of publicly
reported financial accounting information in the governance processes of corporations. We …

This paper argues that research progress in accounting has been significantly hindered by
the fact that most researchers focus their theories and perspectives on a single research …

Through a meta-analytic review of the empirical literature on the determinants of CEO pay,
this study tests the hypothesized relationships between firm size, performance, and CEO …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

This study investigates the role of alternative earnings components in the CEO cash
compensation function. We find that cash compensation is significantly positively related to …

With the International Accounting Standards Board (IASB) now considering the question, we
examine 16 different definitions of income across three applications: information content …

This paper makes four contributions to the literature relating accounting choices to CEO
compensation. First, it shows that discretionary accruals are associated with CEO cash …

This paper examines the extent to which management makes accounting choices to record
intangible assets based on their insights into the underlying economics of their firm. It …

The last two decades have witnessed considerable interest in designing performance
evaluation systems that align managers' interests with shareholder value. A number of …

This study investigates the impact of CEO compensation structure on post‐acquisition
purchase price allocation, an accounting procedure that involves fair value estimation of …