Relative Performance Evaluation and Earnings Management*
Author:
Affiliation:
1. University of Southern Denmark
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12731
Reference31 articles.
1. Executive Compensation, Strategic Competition, and Relative Performance Evaluation: Theory and Evidence
2. The controllability principle in responsibility accounting;Antle R.;The Accounting Review,1988
3. The effect of relative performance evaluation on earnings management: a game-theoretic approach
4. Screening Talent for Task Assignment: Absolute or Percentile Thresholds?
5. Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation
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1. Real versus accounting earnings management: The effect of performance measure timing constraints;Managerial and Decision Economics;2024-04
2. Relative performance evaluation and investment efficiency;Pacific-Basin Finance Journal;2024-02
3. Does the Use of Relative Performance Evaluation Lead to Less Conservative Financial Reporting?;2024
4. Peer performance and the asymmetric timeliness of earnings recognition;International Review of Financial Analysis;2023-01
5. The Use of Relative Performance Evaluation in Firms with Weak Internal Controls;SSRN Electronic Journal;2023
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