{"id":"https://openalex.org/W2311892001","doi":"https://doi.org/10.2308/acch-51454","title":"The Association between Executive Pay Structure and the Transparency of Restatement Disclosures","display_name":"The Association between Executive Pay Structure and the Transparency of Restatement Disclosures","publication_year":2016,"publication_date":"2016-03-01","ids":{"openalex":"https://openalex.org/W2311892001","doi":"https://doi.org/10.2308/acch-51454","mag":"2311892001"},"language":"en","primary_location":{"id":"doi:10.2308/acch-51454","doi":"https://doi.org/10.2308/acch-51454","is_oa":false,"landing_page_url":"https://doi.org/10.2308/acch-51454","pdf_url":null,"source":{"id":"https://openalex.org/S181356434","display_name":"Accounting Horizons","issn_l":"0888-7993","issn":["0888-7993","1558-7975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Horizons","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5003504312","display_name":"Brian Hogan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I170201317","display_name":"University of Pittsburgh","ror":"https://ror.org/01an3r305","country_code":"US","type":"education","lineage":["https://openalex.org/I170201317"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Brian Hogan","raw_affiliation_strings":["University of Pittsburgh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Pittsburgh","institution_ids":["https://openalex.org/I170201317"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5052092479","display_name":"Gregory A. Jonas","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I58956616","display_name":"Case Western Reserve University","ror":"https://ror.org/051fd9666","country_code":"US","type":"education","lineage":["https://openalex.org/I58956616"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Gregory A. Jonas","raw_affiliation_strings":["Case Western Reserve University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Case Western Reserve University","institution_ids":["https://openalex.org/I58956616"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.096,"has_fulltext":false,"cited_by_count":25,"citation_normalized_percentile":{"value":0.95888359,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"30","issue":"3","first_page":"307","last_page":"323"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transparency-and-disclosure","display_name":"disclosure transparency","score":0.722000002861023},{"id":"https://openalex.org/keywords/8-k-filings","display_name":"8-K filings","score":0.8769999742507935},{"id":"https://openalex.org/keywords/equity-based-compensation","display_name":"equity-based compensation","score":0.6869999766349792},{"id":"https://openalex.org/keywords/materiality-judgment","display_name":"materiality judgment","score":0.6480000019073486},{"id":"https://openalex.org/keywords/opportunistic-disclosure","display_name":"opportunistic disclosure","score":0.6880000233650208},{"id":"https://openalex.org/keywords/financial-restatements","display_name":"financial restatements","score":0.6140000224113464}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8211671113967896},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.7709475755691528},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6393722295761108},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6267992258071899},{"id":"https://openalex.org/C2780522230","wikidata":"https://www.wikidata.org/wiki/Q1140419","display_name":"Ambiguity","level":2,"score":0.595548152923584},{"id":"https://openalex.org/C123307717","wikidata":"https://www.wikidata.org/wiki/Q1003682","display_name":"Materiality (auditing)","level":2,"score":0.5897274017333984},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.5031923651695251},{"id":"https://openalex.org/C107101626","wikidata":"https://www.wikidata.org/wiki/Q842234","display_name":"Full disclosure","level":2,"score":0.47172752022743225},{"id":"https://openalex.org/C2780743171","wikidata":"https://www.wikidata.org/wiki/Q1383611","display_name":"Executive summary","level":2,"score":0.42082875967025757},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.35402339696884155},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1504732370376587},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.10273602604866028},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09683415293693542},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.07123643159866333},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C107038049","wikidata":"https://www.wikidata.org/wiki/Q35986","display_name":"Aesthetics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/acch-51454","doi":"https://doi.org/10.2308/acch-51454","is_oa":false,"landing_page_url":"https://doi.org/10.2308/acch-51454","pdf_url":null,"source":{"id":"https://openalex.org/S181356434","display_name":"Accounting Horizons","issn_l":"0888-7993","issn":["0888-7993","1558-7975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Horizons","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":51,"referenced_works":["https://openalex.org/W1556244521","https://openalex.org/W1568934982","https://openalex.org/W1973103844","https://openalex.org/W1996755297","https://openalex.org/W2018986300","https://openalex.org/W2026572607","https://openalex.org/W2031987703","https://openalex.org/W2036864685","https://openalex.org/W2038621549","https://openalex.org/W2047760350","https://openalex.org/W2052317629","https://openalex.org/W2079038997","https://openalex.org/W2104565725","https://openalex.org/W2107928569","https://openalex.org/W2109816150","https://openalex.org/W2141956643","https://openalex.org/W2154803774","https://openalex.org/W2162448899","https://openalex.org/W2162995756","https://openalex.org/W2165653996","https://openalex.org/W2169982830","https://openalex.org/W2171096343","https://openalex.org/W2232196702","https://openalex.org/W2752617332","https://openalex.org/W2770183848","https://openalex.org/W2904296925","https://openalex.org/W2914570770","https://openalex.org/W3121452332","https://openalex.org/W3121587754","https://openalex.org/W3121659120","https://openalex.org/W3121665031","https://openalex.org/W3122141067","https://openalex.org/W3122351246","https://openalex.org/W3122367485","https://openalex.org/W3122509420","https://openalex.org/W3122983838","https://openalex.org/W3123533853","https://openalex.org/W3124091336","https://openalex.org/W3124093245","https://openalex.org/W3124144162","https://openalex.org/W3124156459","https://openalex.org/W3124361592","https://openalex.org/W3124375173","https://openalex.org/W3124497083","https://openalex.org/W3124781077","https://openalex.org/W3124970327","https://openalex.org/W3124977184","https://openalex.org/W3125843505","https://openalex.org/W3126094157","https://openalex.org/W4233445431","https://openalex.org/W6757230042"],"related_works":["https://openalex.org/W2247192869","https://openalex.org/W4409052428","https://openalex.org/W2139256012","https://openalex.org/W4410155135","https://openalex.org/W3049285177","https://openalex.org/W2232196702","https://openalex.org/W2462055808","https://openalex.org/W1555121795","https://openalex.org/W39927139","https://openalex.org/W7112276657"],"abstract_inverted_index":{"SYNOPSIS":[0],"Restatement":[1],"disclosures":[2],"have":[3],"evolved":[4],"into":[5],"two":[6],"basic":[7],"categories:":[8],"reissuances":[9],"(Big":[10],"\u201cR\u201d)":[11],"and":[12,53,57,158,179,187],"revisions":[13],"(little":[14],"\u201cr\u201d).":[15],"A":[16],"reissuance":[17,38],"restatement":[18,26,39,101],"requires":[19],"an":[20,64],"8-K":[21,65],"filing,":[22],"whereas":[23],"a":[24,37,44,118,144,164],"revision":[25],"can":[27],"be":[28],"disclosed":[29],"in":[30,43,152,203],"less":[31],"transparent":[32],"ways.":[33],"The":[34],"high-transparency":[35,145,165],"of":[36,47,73,96,104,120,137,143,163],"disclosure":[40,83,102,115,146,166,177],"(8-K)":[41],"results":[42,130,170],"greater":[45],"likelihood":[46,142,162],"negative":[48],"effects":[49],"on":[50],"companies,":[51],"executives,":[52],"auditors":[54],"(e.g.,":[55],"Plumlee":[56],"Yohn":[58],"2008;":[59],"Burks":[60],"2010).":[61],"Determining":[62],"whether":[63,108],"filing":[66],"is":[67,112],"required":[68],"involves":[69],"judgment":[70,86],"regarding":[71],"materiality":[72],"the":[74,81,89,94,100,124,134,141,150,156,161,185,204],"restatement,":[75],"thus":[76],"creating":[77],"ambiguity":[78],"as":[79,133,149],"to":[80,91,106],"correct":[82],"method.":[84],"Such":[85],"also":[87],"introduces":[88],"potential":[90],"opportunistically":[92],"choose":[93],"method":[95],"disclosure.":[97],"We":[98],"study":[99],"choices":[103],"companies":[105],"examine":[107],"executive":[109,138,173],"pay":[110,139,153,174,181],"structure":[111,154,175,182],"associated":[113],"with":[114],"transparency.":[116],"Using":[117],"sample":[119],"1,178":[121],"restatements":[122],"from":[123,199],"years":[125],"2004":[126],"through":[127],"2013,":[128],"our":[129,169],"show":[131],"that":[132,172,180],"equity":[135],"proportion":[136],"increases,":[140,160],"decreases.":[147],"However,":[148],"difference":[151],"between":[155,184],"CEO":[157,186],"CFO":[159,188],"increases.":[167],"Overall,":[168],"suggest":[171],"influences":[176],"choice":[178],"differences":[183],"may":[189],"mitigate":[190],"such":[191],"influence.":[192],"Data":[193],"Availability:":[194],"All":[195],"data":[196],"are":[197],"available":[198],"public":[200],"sources":[201],"identified":[202],"paper.":[205]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
