D. Larcker

Publications249
h-index70
Citations91,437
Highly Influential Citations12,799
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Evaluating structural equation models with unobservable variables and measurement error.
The statistical tests used in the analysis of structural equation models with unobservable variables and measurement error are examined. A drawback of the commonly applied chi square test, in addit...
Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics:
TLDR
The convergence and differentiation criteria, as applied by Bagozzi, are shown not to stand up under mathematical or differentiation criteria. Expand
Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics
Several issues relating to goodness of fit in structural equations are examined. The convergence and differentiation criteria, as applied by Bagozzi, are shown not to stand up under mathematical or… Expand
Corporate governance, chief executive officer compensation, and firm performance 1 The financial sup
Abstract We find that measures of board and ownership structure explain a significant amount of cross-sectional variation in CEO compensation, after controlling for standard economic determinants of… Expand
On the Use of Instrumental Variables in Accounting Research
Instrumental variable (IV) methods are commonly used in accounting research (e.g., earnings management, corporate governance, executive compensation, and disclosure research) when the regressor… Expand
Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction
This paper examines three questions on the value relevance of customer satisfaction measures: (1) Are customer satisfaction measures leading indicators of accounting performance? (2) Is the economic… Expand
The Incentives for Tax Planning
We use a proprietary data set with detailed executive compensation information to examine the relationship between the incentives of the tax director and GAAP and cash effective tax rates, the… Expand
Corporate Governance, Accounting Outcomes, and Organizational Performance
The empirical research examining the association between typical measures of corporate governance and various accounting and economic outcomes has not produced a consistent set of results. We belie...
Chief Executive Officer Equity Incentives and Accounting Irregularities
This study examines whether Chief Executive Officer (CEO) equity-based holdings and compensation provide incentives to manipulate accounting reports. While several prior studies have examined this… Expand
Performance Implications of Strategic Performance Measurement in Financial Services Firms
TLDR
Examination of the relation between measurement system satisfaction, economic performance, and two general approaches to strategic performance measurement indicates that greater measurement emphasis and diversity than predicted by the benchmark model is associated with higher satisfaction and stock market performance. Expand
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