Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations

A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity

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Social Sciences, Economics, Econometrics +11

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Positive Accounting Theory: A Ten Year Perspective.

Ross L. Watts, Jerold L. Zimmerman · The Accounting Review · 1990 · 2.3K citations · Full text

Business, Accountancy, Accounting +11

Corporate performance and managerial remuneration

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Management, Business Economics, Performance Management +14

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Ronald C. Anderson, Sattar Mansi, David M. Reeb · Journal of Accounting and Economics · 2004 · 1.7K citations

Business, Accountancy, Accounting +14