Providing Managerial Incentives: Cash Flows versus Accrual Accounting

By Stefan Reichelstein. 2000

115 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/62d673d06930294f1edd6afe07ab99f497303253

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. Rick Lambert
2. Pingyang Gao
3. Rodrigo S. Verdi
4. G. Iatridis
5. David F. Larcker
6. Christian Leuz
7. Christopher D. Ittner
8. Peter D. Wysocki

In Strategy and Management

1. Rick Lambert

Citations in the corpus

• The effects of financial reporting and disclosure on corporate investment: A review (2019, unknown): “Studies such as Rogerson (1997), Reichelstein (1997, 2000), Lambert (2001), and Stein (1988, 1989) propose similar reasons for why managers may be myopic in their investment decisions.”
• Contracting Theory and Accounting (2001, background): “Researchers have attempted to derive conditions where they can rule this out (see Grossman and Hart [1983], Rogerson [1985], Jewitt [1988] and Kumar [1988]).”