Chief Executive Officer Equity Incentives and Accounting Irregularities

By Christopher S. Armstrong, Alan D. Jagolinzer, David F. Larcker. 2010

812 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5f5b65bf44831bd0f9120c38d5c8b991294a0ac2

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. Shivaram Rajgopal
2. Christopher S. Armstrong
3. David F. Larcker
4. Nemit Shroff
5. Martin Walker
6. W. Guay
7. Terry Shevlin
8. Weili Ge

In Strategy and Management

1. Shivaram Rajgopal
2. Christopher S. Armstrong
3. David F. Larcker
4. Martin Walker
5. John M. McInnis
6. Weili Ge
7. Dan S. Dhaliwal
8. Mozaffar Khan

Citations in the corpus

• The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating (2011, methodology): “To identify control firms, we use a propensity-score matching procedure (Rosenbaum, 2002; Rosenbaum and Rubin, 1983; Armstrong et al., 2010; Gassen and Skaife, 2009).”
• Tournament Incentives and Corporate Fraud (2015, methodology): “These mixed findings may arise because different measures of misreporting and research design were used (Armstrong, Jagolinzer, and Larcker, 2010), or because prior papers did not sufficiently control for detection mechanisms that mitigate the effect of equity incentives on misreporting (e.g.,…”
• Rank and File Employees and the Discovery of Misreporting: The Role of Stock Options (2016, neutral): “A related literature documents the role of compensation and managerial behavior in misreporting (Burns and Kedia, 2006; Armstrong et al., 2010; Armstrong et al., 2013; Bushee, 1998; Schrand and Zechman, 2012).”
• Shock-Based Causal Inference in Corporate Finance and Accounting Research (2015, methodology): “, Armstrong et al. (2010); Lin and Su (2008), Murphy and Sandino (2010), and Stuart and Yim (2010).”
• Is the SEC captured? Evidence from comment-letter reviews (2017, background): “As no benchmark exists to determine whether a given hidden bias is large (Armstrong et al. 2010), this finding only provides an insight into robustness with respect to potential hidden bias.”
• Is there a gender gap in CEO compensation (2012, methodology): “As discussed by Armstrong et al. (2010), this partial-matching approach may lead to biased parameter estimates.”
• Corporate governance and earnings management in concentrated markets (2020, methodology): “For robustness, we follow Armstrong et al. (2010) and perform a propensity score matching analysis for different levels of market concentration (high and low).”
• Internal Control Weaknesses and Financial Reporting Fraud (2017, methodology): “We also use propensity score matching to test H1 (Armstrong et al. 2010, Tucker 2010).”