IMP A CT OF THE SIZE OF BO ARD OF DIRECTORS O N EARNINGS QU ALITY WHEN STOCK OPTIO NS ARE EXPENSED UNDER SF AS 123 (R )

[1]  Tatiana Sandino,et al.  The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing , 2009 .

[2]  The Impact of SFAS No. 123(R) on Financial Statement Conservatism , 2010 .

[3]  Biao Xie,et al.  Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee , 2001 .

[4]  Victor S. Pastena,et al.  Earnings, Cash Flows and Executive Compensation: An Exploratory Analysis , 1993 .

[5]  Edward L. Maydew,et al.  Is There a Link between Executive Equity Incentives and Accounting Fraud? , 2006 .

[6]  Benjamin E. Hermalin,et al.  Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature , 2000 .

[7]  P. Healy.  The effects of bonus schemes on accounting decisions , 2015 .

[8]  Ching-Chieh Lin,et al.  The policy consequence of expensing stock‐based compensation , 2011 .

[9]  E. Comiskey,et al.  Guide to Financial Reporting and Analysis , 2000 .

[10]  L. Brown,et al.  The Impact of SFAS 123R on Changes in Option-Based Compensation , 2007 .

[11]  M. L. McIntyre,et al.  The top team: examining board composition and firm performance , 2007 .

[12]  Benjamin E. Hermalin,et al.  The Effects of Board Composition and Direct Incentives on Firm Performance , 1991 .

[13]  Board Committees, CEO Compensation, and Earnings Management , 2009 .

[14]  Harry A. Newman,et al.  Agency Control Mechanism Effectiveness and Decision Making in an Executive's Final Year with a Firm * , 2016 .

[15]  D. Larcker,et al.  Corporate governance, chief executive officer compensation, and firm performance 1 The financial sup , 1999 .

[16]  Benjamin E. Hermalin,et al.  Board of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature. (Part 1: A Review of the Literature on Corporate Governance) , 2003 .

[17]  Patricia M. Dechow,et al.  The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors , 2002 .

[18]  Praveen Kumar,et al.  Corporate Governance, Takeovers, and Top-Management Compensation: Theory and Evidence , 2002, Manag. Sci..

[19]  Marija J. Norusis,et al.  PASW Statistics 18 Guide to Data Analysis , 2010 .

[20]  H. Huang,et al.  The effect of CEO ownership and shareholder rights on cost of equity capital , 2009 .

[21]  Scott Whisenant,et al.  The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability , 2003 .

[22]  E. Han Kim,et al.  To steal or not to steal: firm attributes , 2002 .

[23]  Ross L. Watts,et al.  Towards A Positive Theory of the Determination of Accounting Standards , 2006 .

[24]  Katherine Schipper,et al.  The market pricing of accruals quality , 2005 .

[25]  Maureen F. McNichols,et al.  Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors , 2002 .

[26]  Katherine Schipper,et al.  Costs of Equity and Earnings Attributes , 2004 .

[27]  Richard G. Sloan.  Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings , 1998 .

[28]  D. Yermack.  Higher market valuation of companies with a small board of directors , 1996 .