Contracting Theory and Accounting

By Rick Lambert. 2001

998 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/14da60638e1ff4ccbaf5eff9a0ce726b7b5aa0ef

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Citations in the corpus

A measurement approach to conservatism and earnings management (2013, background): “However, most of that literature focuses on how the use of an accounting report (the demand side) is affected by earnings management (see Lambert (2001) for a survey and see Glover, Ijiri, Levine, and Liang (2005) and Arya and Glover (2008) for recent examples).”
Corporate governance, firm characteristics and risk management committee formation in Australian companies (2009, background): “The agent is generally assumed to act based on his/her self-interest (Jensen and Meckling, 1976; Lambert, 2001), and the principal has two major avenues for mitigating such costs:”
CEO Turnover and Properties of Accounting Information (2003, positive): “Similarly, Lambert and Larcker (1987) find that the earnings/return correlation is virtually uncorrelated”
Accounting disclosure and firms' financial attributes: Evidence from the UK stock market (2008, background): “Managers also tend to influence their accounting numbers in order to meet their financial obligations and abide by the debt covenants that are set by lenders (Lambert, 2001).”
Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain (2004, background): “As might be anticipated from the literature on agency theory, we found that the relationship between head office and most restaurant managers was frequently characterized by mistrust (Lambert 2001).”
The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, background): “This contract design literature is rooted in the information economics and mechanism design literatures and has produced a rich set of theoretical models that have guided empirical researchers (see Lambert, 2001, and Bushman and Smith, 2001 for excellent reviews of this literature).”