Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards

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Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, unknown): “68 See Ng and Stoeckenius (1979), Lambert (1984), Verrecchia (1986), Dye (1988) and Liang (2004).”
Performance, Growth and Earnings Management (2006, background): “Representative work includes Arya, Glover, and Sunder (1998), Demski (1998), Demski, Frimor, and Sappington (2004), Dye (1988), Evans and Sridhar (1996), and Liang (2004) .”
Economic Effects of Tightening Accounting Standards to Restrict Earnings Management (2005, background): “However, Sankar and Subramanyam (2001) do not explicitly study standard-setting issues.”
Implications of Power: When the CEO Can Pressure the CFO to Bias Reports (2014, unknown): “Second, there is only a single period, which eliminates the ability to directly address multi-period aspects of accounting quality, such as forward-looking information, earnings smoothness, accrual reversals, or reserves (e.g., Demski, 1998; Dutta and Fan, 2012; Liang, 2004).”