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- Publications
- Influence
Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics:
- C. Fornell, David F. Larcker
- Computer Science
- 1 August 1981
TLDR
Corporate governance, chief executive officer compensation, and firm performance 1 The financial sup
- J. Core, R. Holthausen, David F. Larcker
- Business, Economics
- 1 March 1999
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
- David F. Larcker, T. Rusticus
- Economics
- 1 April 2010
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
The Incentives for Tax Planning
- C. Armstrong, J. Blouin, David F. Larcker
- Business
- 8 March 2011
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
Chief Executive Officer Equity Incentives and Accounting Irregularities
- C. Armstrong, Alan D. Jagolinzer, David F. Larcker
- Economics
- 7 September 2009
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
The Power of the Pen and Executive Compensation
- J. Core, W. Guay, David F. Larcker
- Business
- 1 April 2008
We examine the press' role in monitoring and influencing executive compensation practice using more than 11,000 press articles about CEO compensation from 1994 to 2002. Negative press coverage is… Expand
Corporate Governance, Incentives, and Tax Avoidance
- C. Armstrong, J. Blouin, Alan D. Jagolinzer, David F. Larcker
- Economics, Business
- 25 February 2015
We examine the link between corporate governance, managerial incentives, and corporate tax avoidance. Similar to other investment opportunities that involve risky expected cash flows, unresolved… Expand
PORTFOLIO CONSIDERATIONS IN VALUING EXECUTIVE-COMPENSATION
- R. Lambert, David F. Larcker, Robert E. Verrecchia
- Economics
- 21 January 1991
This paper analyzes the valuation of a compensation contract from a manager's perspective. This perspective is appropriate, for example, in research on the incentive effects of a compensation plan,… Expand
Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance
- David F. Larcker, S. Richardson
- Business
- 1 June 2004
We examine the relation between the fees paid to auditors for audit and non‐audit services, and the choice of accrual measures for a large sample of firms. Using our pooled sample, we find that the… Expand
AN ANALYSIS OF THE USE OF ACCOUNTING AND MARKET MEASURES OF PERFORMANCE IN EXECUTIVE-COMPENSATION CONTRACTS
- R. Lambert, David F. Larcker
- Economics
- 1987
Prior research has provided useful insights into the structure of compensation plans and their incentive effects.' However, one important limitation of these studies is the virtual absence of any… Expand