Changes in bonus contracts in the post-Sarbanes–Oxley era

By Mary Ellen Carter, Luann J. Lynch, Sarah L. C. Zechman. 2009

125 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/80a5234593d691e2a299abd65c2065e2c973b222

Citations in the corpus

• Co-opted Boards (2014, unknown): “20 Indicative evidence on the effects of SOX on pay and turnover is presented in Chhaochharia and Grinstein (2007), Carter, Lynch, and Zechman (2009), and Kaplan and Minton (2012).”
• Do Firms Manage Earnings to Meet Dividend Thresholds (2008, unknown): “Second, as suggested by Kothari et al. (2005) and adopted in Carter et al. (2007), we include ROA as an additional regressor in the Jones (1991) model and label this the ‘‘modified KLW’’ model.”
• Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions (2015, unknown): “For example, Carter et al. (2009) and Cohen et al. (2012) find that the passage of SOX reduces accruals manipulation, and the reduced earnings manipulation allows firms to put more weight on accounting earnings in the determination of the CEO’s annual bonus.”