Incentive Contracting and Value Relevance of Earnings and Cash Flows

By Rajiv D. Banker, Ronghong Huang, Ramachandran Natarajan. 2009

115 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/1f1ce6c631257c392d7b67dfbf8383483d0695c6

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Christopher S. Armstrong
2. W. Guay
3. Joseph P. Weber
4. Robert M. Bushman
5. David F. Larcker
6. Regina Wittenberg-Moerman
7. Jennifer Wu Tucker
8. Martin Walker

In Strategy and Management

1. Christopher S. Armstrong
2. W. Guay
3. Joseph P. Weber
4. David F. Larcker

Citations in the corpus

• Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014, unknown): “Whereas for financial decision-making, non-recurring items are inconvenient and are often removed from profit figures (Barker, 2000; Barker and Imam, 2008), Christensen et al. (2005) show that this is not always the case for stewardship.”
• The Role of Stock Liquidity in Executive Compensation (2012, unknown): “In this sense, our study adds to the findings of Banker et al. (2009) and Bushman et al. who find a positive association between the contracting and valuation roles of performance measures.”
• The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, background): “Banker, Huang, and Natarajan (2009) extend the analysis of Bushman et al. (2006) by offering a noise filtering explanation for the positive relationship between the pay-forperformance sensitivity of earnings and its value relevance.”