Student or educator? Sign up with your school email and get 6 months of Pro free.
CoChat
Sign Up
Cited by 209

The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.

Accounting earnings and executive compensation:

Open access
Baber, William R., Kang, Sok-Hyon, Kumar, Krishna R.·1998·Journal of Accounting and Economics
DOI 10.1016/s0165-4101(98)00021-4
Open this paper in CoChat — free account

Abstract

A cross-sectional analysis of cash compensation paid to CEOs of 713 US firms reveals that the sensitivity of compensation to earnings varies directly with earnings persistence. Additional analysis indicates that this sensitivity is greater for cases where executives are approaching retirement. Such evidence suggests the use of earnings persistence to counterbalance adverse consequences of earnings-based contracting with managers who face finite decision horizons.

Overview

The claims and statistics of this paper haven’t been checked yet.

Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.

A few free checks a day · papers already verified open instantly · results are public

Integrity signals

Registry

Crossref · 10.1016/s0165-4101(98)00021-4

Cites

2 of 2 references verified0 citation errors · 0 not checkable

Statistics

Verification

Claims the paper makes

The claims and statistics of this paper haven’t been checked yet.

Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.

A few free checks a day · papers already verified open instantly · results are public

Self-check

Percentages, sums and reported differences re-computed from the paper’s own numbers.

The self-check needs the paper’s full text.

Citations

Cites

Show all 2 references

Cited by

See all 209

Metadata

Authors
Baber, W. R., Kang, S.-H., & Kumar, K. R.
Venue
Journal of Accounting and Economics
Publisher
Elsevier BV
Published
1998-05
Volume
25
Issue
2
Pages
169-193
ISSN
0165-4101 (ISSN-L)
DOI
10.1016/s0165-4101(98)00021-4
OpenAlex
W1482290291
Cited by
209
References
2
FWCI
19.73
Type
journal article
Language
en
Open access
hybrid

About these checks

Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.

Statistics and arithmetic are recomputed, not judged.

Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.

What counts as a claim ›How we measure confidence ›How we check this ›

Are you an author, or do you see a problem with this page? Request a review

How to cite

Cite CoChat for the checks on this page, and the paper for its own findings.

This page
CoChat. (2026). Citation check: Accounting earnings and executive compensation:. https://app.cochat.ai/papers/10.1016/s0165-4101(98)00021-4
The paper
Baber, W. R., Kang, S.-H., & Kumar, K. R. (1998). Accounting earnings and executive compensation:. Journal of Accounting and Economics. https://doi.org/10.1016/s0165-4101(98)00021-4

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.