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Miniature of The Structure and Performance Consequences of Equity Grants to Employees of New Economy Firms
The Structure and Performance Consequences of Equity Grants to Employees of New Economy Firms
  • GSB Authors: David Larcker
  • Date: 2002-12-27
  • Subject: Accounting | Corporate Governance
  • Publication Type: Articles
  • Publication: Journal of Accounting and Economics
Miniature of The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View
The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View
  • GSB Authors: Mary Barth | William Beaver
  • Date: 2001-09-28
  • Publication Type: Articles
  • Publication: Journal of Accounting and Economics
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52 Articles

52 Accounting

8 financial statements 5 disclosure 4 business enterprises 4 earnings management 3 M41 3 accounting 3 accounting fraud 3 accruals 3 earnings announcements 3 information asymmetry 3 innovation 3 investors 3 wages 2 accounting quality 2 accounting standards 2 capital costs 2 cost of capital 2 discretionary accruals 2 executives 2 externalities 2 financial reporting 2 innovations in business 2 patent litigation 2 patent suits 2 rate of return on stocks 2 spillovers 2 stock exchanges 1 G14 1 G17 1 IFRS 1 IP box 1 International Financial Reporting Standards 1 L20 1 M10 1 M4 1 MD&A 1 Nobel Prizes 1 SEC 1 accounting firms 1 actions & defenses (law) 1 adverse selection 1 agency (law) 1 agency theory 1 announcements 1 anomalies 1 arbitrage costs 1 asymmetric timeliness 1 attention 1 auditor reporting 1 auditors 1 balance sheet channel 1 bank regulation 1 bank risk 1 banking industry 1 banking laws 1 behavioral finance 1 bond funds 1 bonus contracts 1 business forecasting 1 business information services 1 business tax 1 business taxation 1 cash flow 1 causal inference 1 causal inferences 1 certification 1 comparability 1 comparative economics 1 compensation disclosures 1 compensation discussion and analysis 1 compensation governance 1 complexity 1 contracts 1 coordination role of disclosure 1 corporate accounting 1 corporate directors 1 corporate disclosure 1 corporate disclosures 1 corporate profits 1 cost 1 cost shielding 1 credit rating agencies 1 credit ratings 1 delegated investment decision 1 delisting returns 1 disclosure externalities 1 disclosure pricing 1 disclosure processing costs 1 dynamic contracting 1 dynamic models 1 earnings announcement notifications 1 earnings announcement scheduling 1 earnings announcement timing 1 earnings betas 1 earnings manipulation 1 earnings pressure 1 earnings response coefficients 1 earnings transparency 1 econometrics 1 economic development 1 economic impact 1 economic policy 1 empirical research 1 employment growth 1 enforcement actions 1 environmental 1 equity (law) 1 evidentialism 1 executive compensation 1 experimental design 1 financial disclosure 1 financial intermediation 1 financial markets 1 financial misreporting 1 financial reporting complexity 1 financial research 1 financial statements twenty-first century 1 firm 1 fiscal policy 1 fixed effects model 1 fundamental investing 1 futures studies 1 global capital 1 green bonds 1 human capital 1 ifrs 1 implicit claims 1 income shifting 1 income shifting (taxation) 1 information acquisition 1 information awareness 1 information integration 1 innovation box 1 institutional shareholder voting 1 intellectual property 1 internal auditing 1 international accounting 1 international business enterprises 1 international financial reporting standards 1 international tax 1 investigations 1 investment 1 investment information 1 investments 1 investor sophistication 1 job creation 1 job hunting 1 job prospects 1 job search 1 job vacancies 1 judicial efficiency 1 key performance indicators (management) 1 labor incentives 1 law enforcement 1 law firms 1 lawyers 1 limited attention 1 literature review 1 manager pay 1 managerial incentives 1 managerial incentives for the accounting function 1 market attention 1 market efficiency 1 market for innovation 1 marketing research 1 methodology 1 monetary policy 1 multinational organizations 1 municipal bonds 1 obfuscation 1 overvaluation 1 patent disclosure 1 patent law 1 patent markets 1 patents 1 pay for performance 1 pecuniary externalities 1 performance measurement 1 precision (information retrieval) 1 prediction theory 1 private communication 1 private firm disclosures 1 probability theory 1 product returns 1 proprietary costs 1 proxy advisory firms 1 public disclosure 1 public firm presence 1 quasi-experiments 1 rate of return 1 real earnings management 1 real effects 1 recessions 1 recruitment 1 regulatory enforcement 1 retail investors 1 return predictability 1 revolving door 1 revolving door identification model 1 sales & prices of stock options 1 security lending 1 short selling 1 short selling (securities) 1 social and governance (ESG) 1 socially responsible investing (SRI) 1 sophisticated investors 1 sovereign ratings 1 stock option repricing 1 stockholders 1 stocks (finance) 1 strategic alliances 1 strategic disclosure 1 strategic planning 1 supply & demand 1 sustainable investing 1 tax 1 tax accounting 1 tax assessment 1 tax benefits 1 tax disclosure 1 tax incentives 1 tax policy 1 transfer pricing 1 transparency (optics) 1 unicorns 1 voluntary disclosure 1 wage increases