The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Why do corporate managers misstate financial statements? The role of option compensation and other factors
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Citations
Cites
Prospect Theory: An Analysis of Decision under Risk
Kahneman, D., & Tversky, A. (1979) · Econometrica · doi:10.2307/1914185 · Cited by 48,524
The pricing of options and corporate liabilities
Black, F., & Scholes, M. (1973) · Journal of Political Economy · doi:10.1086/260062 · Cited by 29,074
Cited by
The role of information and financial reporting in corporate governance and debt contracting
Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.10.001 · Cited by 1,494
Earnings quality: Evidence from the field
Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2013.05.004 · Cited by 1,103
COSTELLO, A. M., & WITTENBERG‐MOERMAN*, R. (2011) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2010.00388.x · Cited by 555
Frydman, C., & Jenter, D. (2010) · Annual Review of Financial Economics · doi:10.1146/annurev-financial-120209-133958 · Cited by 542
Lobo, G. J., & Zhao, Y. (2013) · The Accounting Review · doi:10.2308/accr-50440 · Cited by 441
Metadata
- Authors
- Efendi, J., Srivastava, A., & Swanson, E. P.
- Venue
- Journal of Financial Economics
- Publisher
- Elsevier BV
- Published
- 2007-09
- Volume
- 85
- Issue
- 3
- Pages
- 667-708
- ISSN
- 0304-405X (ISSN-L)
- OpenAlex
- W3124977184
- Cited by
- 1,003
- References
- 2
- FWCI
- 154.89
- Type
- journal article
- Language
- en
- Open access
- green
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- CoChat. (2026). Citation check: Why do corporate managers misstate financial statements? The role of option compensation and other factors. https://app.cochat.ai/papers/10.1016/j.jfineco.2006.05.009
- The paper
- Efendi, J., Srivastava, A., & Swanson, E. P. (2007). Why do corporate managers misstate financial statements? The role of option compensation and other factors. Journal of Financial Economics. https://doi.org/10.1016/j.jfineco.2006.05.009
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
