CEO Risk-Related Incentives and Income Smoothing

By Julia Grant, A. Parbonetti, G. Markarian. 2009

118 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4b446aa951c77a8b287de3ac415cc789ab5ef3ea

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. Geoffrey P. Martin
2. Luis R. Gómez-Mejía
3. Joanna T. Campbell
4. Martin Walker
5. Thomas M. Zellweger
6. Alfredo De Massis
7. James J. Chrisman
8. K. Hussainey

In Strategy and Management

1. Geoffrey P. Martin
2. Luis R. Gómez-Mejía
3. Martin Walker
4. Joanna T. Campbell
5. K. Maas

Citations in the corpus

• Family Control, Socioemotional Wealth and Earnings Management in Publicly Traded Firms (2014, background): “firm performance (using return on assets), distress (calculated based on Ohlson 1980), liquidity, and standard deviation of returns (ROA SD) over the prior 36 months (Ali et al. 2007; Bartov et al. 2000; Grant et al. 2009).”
• How far can we trust earnings numbers? What research tells us about earnings management (2013, background): “Grant et al. (2009) find evidence that the risk-taking incentives of CEOs are strongly related to measures of income smoothing via DACCs, indicating that CEOs respond to compensation-induced incentives to take risk, but simultaneously smooth income to provide a safety net if risk-taking does not…”