Journal of Accounting and Economics · 2020 · 81 citations · 54 references
BusinessAccountancyAccountingCorporate DisclosureCorporate ReportingExecutive CompensationAdverse SelectionCompensation StrategyDisclosureEarnings ReportingEquity CompensationExecutive Pay DisclosureDeferred Compensation DisclosureEconomic Efficiency EffectsEmployee Benefits DisclosuresPay-for-performance DisclosureTotal Compensation Disclosure
54
Moral Hazard and Observability
Bengt Holmström · The Bell Journal of Economics · 1979 · 8.5K citations
The relationship between return and market value of common stocks
Rolf W. Banz · Journal of Financial Economics · 1981 · 6.1K citations