Executive incentive compensation and earnings manipulation in a multi-period setting

Theory of the firm: Managerial behavior, agency costs and ownership structure

Michael C. Jensen, William H. Meckling · Journal of Financial Economics · 1976 · 70.7K citations

Management, Business Economics, Corporate Governance +16

The effect of bonus schemes on accounting decisions

Paul M. Healy · Journal of Accounting and Economics · 1985 · 3.4K citations

Business, Accountancy, Accounting +14

Uncertain Lifetime, Life Insurance, and the Theory of the Consumer

Menahem E. Yaari · The Review of Economic Studies · 1965 · 3.3K citations

Business, Economics, Insurance +17

Towards a Positive Theory of the Determination of Accounting Standards.

Ross L. Watts, Jerold L. Zimmerman · The Accounting Review · 1978 · 2.7K citations · Full text

Business, Accountancy, Accounting +13

Evidence that stock prices do not fully reflect the implications of current earnings for future earnings

Victor L. Bernard, Jacob K. Thomas · Journal of Accounting and Economics · 1990 · 2.2K citations

Business, Business Economics, Economics +14