Management And Accounting Web

Employee Benefits Bibliography A-K

A-K  |  L-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Employee Benefits Main Page | Human Resource Accounting Main Page

AACSB International. 2013. 2012-2013 Salary Survey Reports: Executive Summary. AACSB. (Note).

Aboody, D. 1996. Market valuation of employee stock options. Journal of Accounting and Economics (August-December): 357-391.

Aboody, D. 2006. Discussion of “Which approach to accounting for employee stock options best reflects market pricing?” Review of Accounting Studies 11(2-3): 247-251.

Aboody, D., J. Hughes, J. Liu and W. Su. 2008. Are executive stock option exercises driven by private information? Review of Accounting Studies 13(4): 551-570.

Aboody, D., N. B. Johnson and R. Kasznik. 2010. Employee stock options and future firm performance: Evidence from option repricings. Journal of Accounting and Economics (May): 74-92.

Abramson, S. 1994. Choosing a qualified retirement plan. Management Accounting (November): 34-37.

Abramson. S. 1997. 401(K) simpleification. Management Accounting (August): 52-54, 56-57.

Ackerman, D. E. 1945. Wage incentives - A management tool. N.A.C.A. Bulletin (May 1): 807-816.

Addy, N. and T. Yoder. 2011. The decision to adopt a Clawback provision. The CPA Journal (January): 58-63.

Adler, R. L. 1982. Creative cost control in unemployment tax management. Management Accounting (March): 47-55.

AICPA. 2005. SAS No. 70 Reports and Employee Benefit Plans. AICPA.

AICPA. 2007. Accounting Trends andamp; Techniques - Employee Benefit Plans. AICPA.

AICPA. 2008. Defined Benefit Pension Plans. AICPA.

AICPA. 2008. Defined Contribution Pension Plans. AICPA.

AICPA. 2008. Health andamp; Welfare Benefit Plans. AICPA.

AICPA. 2009. Employee Benefit Plans Audit andamp; Accounting Guide. AICPA.

AICPA. 2009. Employee Benefit Plans Industry Developments Audit Risk Alert. AICPA.

Aiken, T. E. 1957. Processing our payroll on the Univac. N.A.C.A. Bulletin (May): 1167-1178.

Ain, A. 2017. The CEO of Kronos on launching an unlimited vacation policy. Harvard Business Review (November/December): 37-42.

Akresh, M., B. S. Bald, H. Dankner, L. E. Launer, T. A. McKenna and R. J. Poccia. 1991. Retiree health benefits. Management Accounting (April): 36-38.

Allen, E. Jr., J. Melone, J. Rosenbloom and D. Mahoney. 2007. Retirement Plans: 401(k)s, IRAs and Other Deferred Compensation Approaches, 10th Edition. McGraw-Hill/Irwin.

Allen, L. H. 1914. Payroll distribution on construction work. Journal of Accountancy (July): 38-46.

Altieri, M. P. and R. A. Naegele. 2006. Protect retirement assets. Journal of Accountancy (January): 36-39.

Altum, O. R. 1951. A group incentive plan for the office. N.A.C.A. Bulletin (May): 1033-1039.

Alutto, J. A. and F. Acito. 1974. Decisional participation and sources of job satisfaction: A study of manufacturing personnel. The Academy of Management Journal 17(1): 160-167. (JSTOR link).

Alvis, C., D. Meeting and M. Cornick. 2009. Retirement planning. The CPA Journal (March): 62-65.

Amabile, T. M. 1998. How to kill creativity: Keep doing what you're doing. Or, if you want to spark innovation, rethink how you motivate, reward, and assign work to people. Harvard Business Review (September-October): 77- 87. (Summary).

Amato, N. 2017. The business reasons to take a vacation. Journal of Accountancy (June): 20-24.

American Payroll Association. 2005. Federal Payroll Tax Laws and Regulations. American Payroll Association.

Amir, E. 1993. The market valuation of accounting information: The case of postretirement benefits other than pensions. The Accounting Review (October): 703-724. (JSTOR link).

Amir, E. 1996. The effect of accounting aggregation on the value-relevance of financial disclosures: The case of SFAS No. 106. The Accounting Review (October): 573-590. (JSTOR link).

Amir, E. and A. Ziv. 1997. Recognition, disclosure, or delay: Timing the adoption of SFAS No. 106. Journal of Accounting Research (Spring): 61-81. (JSTOR link).

Amir, E. and J. Livnat. 1996. Multiperiod analysis of adoption motives: The case of SFAS No. 106. The Accounting Review (October): 539-553. (JSTOR link).

Amir, E. and S. Benartzi. 1998. The expected rate of return on pension funds and asset allocation as predictors of portfolio performance. The Accounting Review (July): 335-352. (JSTOR link).

Amir, E., Y. Guan and D. Oswald. 2010. The effect of pension accounting on corporate pension asset allocation. Review of Accounting Studies 15(2): 345-366.

Anderson, R. D. 1950. Alternatives in pension planning. N.A.C.A. Bulletin (October): 136-157.

Apostolou, B. and N. G. Apostolou. 2009. Recent developments in pension accounting. The CPA Journal (November): 46-50.

Apostolou, B., N. G. Apostolou and J. W. Dorminey. 2013. Bridging the government pension reporting gap. The CPA Journal (August): 28-35.

Apostolou, B., N. G. Apostolou and R. C. Brooks. 2011. The GA(A)P in underfunded State Pension Liabilities: GASB seeks better reporting. The CPA Journal (May): 16-21.

Apple, C. B. 1941. Some features of the constant-wage plan. N.A.C.A. Bulletin (August 15): 1501-1507. (Volume 22, issue 24).

Aquila, A. J. and C. L. Rice. 2007. Compensation as a Strategic Asset. AICPA.

Armor, R. H. 1952. Accounting treatment of vacation wages. N.A.C.A. Bulletin (April): 932-939.

Armstrong, C. and T. Blackburne. 2012. Discussion of Do voting rights matter? Evidence from the adoption of equity-based compensation plans. Contemporary Accounting Research 29(4): 1237-1248.

Armstrong, F. III. 2008. The new 401(k) landscape: How plan sponsors can adapt. The CPA Journal (September): 6-9.

Arnold, B., H. Bateman, A. Ferguson and A. Raftery. 2017. Partner-scale economies, service bundling, and auditor independence in the Australian self-managed superannuation (pension) fund industry. Auditing: A Journal of Practice & Theory 36(2): 161-180.

Arnold, P. J. and L. S. Oakes. 1998. Accounting as discursive construction: The relationship between statement of financial accounting standards no. 106 and the dismantling of retiree health benefits. Accounting, Organizations and Society 23(2): 129-153.

Arnold, R. 1993. Controlling unemployment insurance costs. Management Accounting (December): 21-23.

Arthur, J. B. and C. L. Huntley. 2005. Ramping up the organizational learning curve: Assessing the impact of deliberate learning on organizational performance under gainsharing. The Academy of Management Journal 48(6): 1159-1170. (JSTOR link).

Arya, A. and B. Mittendorf. 2005. Offering stock options to gauge managerial talent. Journal of Accounting and Economics (December): 189-210.

Asher, L. I. 1952. The payroll method-manual, machine or mixed? N.A.C.A. Bulletin (March): 864-869.

Aurichio, K. 1991. Corporate travel today - The route to savings. Management Accounting (May): 36-38.

Baculik, E. K. 2010. How IFRS convergence will affect accounting for defined benefit plans. The CPA Journal (September): 22-23.

Bailey, C. D. and N. J. Fessler. 2011. The moderating effects of task complexity and task attractiveness on the impact of monetary incentives in repeated tasks. Journal of Management Accounting Research (23): 189-210.

Bailey, W. J., G. Hecht and K. L. Towry. 2011. Dividing the pie: The influence of managerial discretion extent on bonus pool allocation. Contemporary Accounting Research 28(5): 1562-1584.

Baiman, S. and B. L. Lewis. 1989. An experiment testing the behavioral equivalence of strategically equivalent employment contracts. Journal of Accounting Research (Spring): 1-20. (JSTOR link).

Baker, R. E. 1964. The pension cost problem. The Accounting Review (January): 52-61. (JSTOR link).

Balachandran, S. V., P. Joos and J. Weber. 2012. Do voting rights matter? Evidence from the adoption of equity-based compensation plans. Contemporary Accounting Research 29(4): 1204-1236.

Balsam, S. 1994. Extending the method of accounting for stock appreciation rights to employee stock options. Accounting Horizons (December): 52-60.

Balsam, S., A. J. Irani and Q. J. Yin. 2012. Impact of job complexity and performance on CFO compensation. Accounting Horizons (September): 395-416.

Banham, R. 2013. The great pension derisking: Stung by funding shortfalls time and again, companies are using a variety of tactics to lighten their pension burdens for good. CFO (April): 40-46.

Banker, R. D., D. Bu and M. N. Mehta. 2016. Pay gap and performance in China. Abacus 52(3): 501-531.

Banker, R. D., D. Byzalov and L. Chen. 2013. Employment protection legislation, adjustment costs and cross-country differences in cost behavior. Journal of Accounting and Economics (February): 111-127.

Banker, R. D., S. Lee, G. Potter and D. Srinivasan. 1996. Contextual analysis of performance impacts of outcome-based incentive compensation. The Academy of Management Journal 39(4): 920-948. (JSTOR link).

Banker, R. D., S. M. Datar and M. J. Mazur. 1990. Testing the optimality of a performance evaluation measure for a gainsharing contract. Contemporary Accounting Research 6(2): 809-824.

Bannon, S., K. Ford and L. Meltzer. 2014. Financial literacy programs in the workplace. The CPA Journal (September): 67-71.

Barenbaum, L, B. O'Rourke and W. Schubert. 2017. The impact of share-based compensation. Strategic Finance (December): 42-47.

Baril, C., L. Betancourt and J. Briggs. 2007. Valuing employee stock options under SFAS 123R using the Black-Scholes-Merton and lattice model approaches. Journal of Accounting Education 25(1-2): 88-101.

Barlas, S. 2015. Pay vs. performance and Redefining pension advice. Strategic Finance (October): 11.

Barlas, S. 2015. Updating regulation S-X, and PBGS rule riles pension sponsors. Strategic Finance (December): 11.

Barlas, S. 2017. FASB/ SEC split on FASB definition of "materiality." Strategic Finance (November): 11.

Barlas, S. 2017. On the hill: "Pass-throughs" tax reform. Strategic Finance (December): 9.

Barlas, S. 2017. SBA opposes proposed CFPB rule. Strategic Finance (December): 12.

Barlas, S. 2017. SEC approves PCAOB standard. Strategic Finance (November): 14.

Barnes, G. and J. J. Jurinski. 1989. Strategic management of employee health care costs. Management Accounting (September): 44-48.

Baron, J. N. and K. S. Cook. 1992. Process and outcome: Perspectives on the distribution of rewards in organizations. Administrative Science Quarterly 37(2): 191-197. (JSTOR link).

Baron, J. N. and W. T. Bielby. 1986. The proliferation of job titles in organizations. Administrative Science Quarterly 31(4): 561-586. (JSTOR link).

Baron, J. N., A. Davis-Blake and W. T. Bielby. 1986. The structure of opportunity: How promotion ladders vary within and among organizations. Administrative Science Quarterly 31(2): 248-273. (JSTOR link).

Baron, J. N., A. Davis-Blake and W. T. Bielby. 1988. Errata: The structure of opportunity: How promotion ladders vary within and among organizations. Administrative Science Quarterly 33(1): 131. (JSTOR link).

Barranger, J. J. 1947. A standard hour wage incentive plan. N.A.C.A. Bulletin (December 1): 391-398.

Barth, M. E. 1991. Relative measurement errors among alternative pension asset and liability measures. The Accounting Review (July): 433-463. (JSTOR link).

Barth, M. E., L. D. Hodder and S. R. Stubben. 2013. Financial reporting for employee stock options: Liabilities or equity? Review of Accounting Studies 18(3): 642-682.

Barth, M. E., W. H. Beaver and W. R. Landsman. 1992. The market valuation implications of net periodic pension cost components. Journal of Accounting and Economics (March): 27-62.

Bass, A. W. 1930. Executive and key men bonuses. N.A.C.A. Bulletin (September 15): 89-97.

Bass, A. W. 1933. Financial incentives for clerical service. N.A.C.A. Bulletin (April 1): 1115-1127.

Bauman, M. P. and K. W. Shaw. 2014. An analysis of critical accounting estimate disclosures of pension assumptions. Accounting Horizons (December): 819-845.

Baxendale, S. J. and R. E. Coppage. 2014. In-plan Roth rollovers under the ATRA. The CPA Journal (April): 62-63.

Bazzle, K. L. 1989. Funding postemployment health care benefits. Management Accounting (April): 27-29.

Beams, J. D. 2004. Stock options: This time it's going to be different. Strategic Finance (November): 50-51.

Beaudry, D. P. Jr. 1949. An economical payroll system featuring centralized processing of employee deductions by machine methods. N.A.C.A. Bulletin (September): 43-58.

Bebee, R. F. 1976. A look at employee retirement benefits. Management Accounting (March): 13-14, 16.

Becker, B. E. and M. A. Huselid. 1992. The incentive effects of tournament compensation systems. Administrative Science Quarterly 37(2): 336-350. (JSTOR link).

Becker, C. J. 1949. The employee rating side of wage administration. N.A.C.A. Bulletin (February 1): 683-688.

Beeson, J. 2009. Why you didn't get that promotion. Harvard Business Review (June): 101-105.

Begley, J., S. Chamberlain, S. Yang and J. L. Zhang. 2015. CEO incentives and the health of defined benefit pension plans. Review of Accounting Studies 20(3): 1013-1058.

Bendel, C. W. 1946. A simple formula for the accrual of the vacation pay. N.A.C.A. Bulletin (May 15): 916-922.

Bennett, A. L. 1949. An effective group incentive plan for smaller companies. N.A.C.A. Bulletin (April 15): 943-951.

Bens, D. A., V. Nagar and M. H. F. Wong. 2002. Real investment implications of employee stock option exercises. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 359-393. (JSTOR link).

Bens, D. A., V. Nagar, D. J. Skinner and M. H. F. Wong. 2003. Employee stock options, EPS dilution, and stock repurchases. Journal of Accounting and Economics (December): 51-90.

Bentler, D. A. 1989. Controlling unemployment costs. Management Accounting (November): 43-45.

Beresford, D. R. 1996. What did we learn from the stock compensation project? Accounting Horizons (June): 125-130.

Beretvas, A. 1955. Management contracts, expense sharing agreements, and tax planning. The Accounting Review (July): 519-521. (JSTOR link).

Bergstein, W. M. and W. Williams. 2013. The benefits of employee stock ownership plans: A primer for CPAs. The CPA Journal (April): 54-57.

Berk, R. F. 1991. Uncompensated overtime. Management Accounting (August): 31-35. (Two methods of accounting for uncompensated overtime: 40 hour accounting and full-time accounting).

Berry, L. L., A. M. Mirabito and W. B. Baun. 2010. What's the hard return on employee wellness programs? Harvard Business Review (December): 104-112.

Berry, L. L., G. Adcock and A. M. Mirabito. 2012. Do-it-yourself employee health care. MIT Sloan Management Review (Winter): 15-16.

Beyersdorfer, D., V. Dessain, Z. Ton, N. Hollanders and M. Barberán. 2012. Bonuses in bad times. Harvard Business Review (July/August): 153-157.

Bigge, J. J. 1947. An incentive plan for supervisory personnel. N.A.C.A. Bulletin (July 1): 1325-1329.

Bigge, J. J. 1948. A look at profit sharing - Purposes and methods. N.A.C.A. Bulletin (September 15): 51-58.

Bird, B. M. and M. Sakai. 2008. Military retirement benefits. The CPA Journal (August): 52-55.

Birk, M. H. 1950. A company-trusteed profit-sharing retirement plan with annual distribution of fund income. N.A.C.A. Bulletin (February): 733-740.

Blacconiere, W. G., M. F. Johnson and M. F. Lewis. 2008. The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options. Journal of Accounting and Economics (September): 101-111.

Blankley, A. I. and E. P. Swanson. 1995. A longitudinal study of SFAS 87 pension rate assumptions. Accounting Horizons (December): 1-21.

Blankley, A. I., J. Comprix and K. P. Hong. 2013. Earnings management and the allocation of net periodic pension costs to interim periods. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 27-35.

Blasi, R. W. 1985. Understanding the new fringe benefit law. Management Accounting (June): 43-47, 59.

Blinder, A. 1990. Paying for Productivity. Washington, D.C.: Brookings Institution.

Blinder, A. 1990. Paying for Productivity: A Look at the Evidence. Washington, D.C.: Brookings Institution.

Block, J. L. 1934. Retirement plans in industry. N.A.C.A. Bulletin (June 15): 1187-1203.

Bloom, M. 1999. The performance effects of pay dispersion on individuals and organizations. The Academy of Management Journal 42(1): 25-40. (JSTOR link).

Bloom, M. and G. T. Milkovich. 1998. Relationships among risk, incentive pay, and organizational performance. The Academy of Management Journal 41(3): 283-297. (JSTOR link).

Bloom, R. and W. J. Cenker. 1999. Accounting for other postretirement benefits and pension costs at Ohio Edison. Journal of Accounting Education 17(1): 99-121.

Bodie, Z., R. S. Kaplan and R. C. Merton. 2003. For the last time: Stock options are an expense. Harvard Business Review (March): 62-71.

Bollom, W. J. 1984. The employee report: It's needed now. Management Accounting (August): 50-55. (An annual report directed to employees provided by European and Australian companies).

Bomeli, E. C. 1962. Stock option plans - Full disclosure. The Accounting Review (October): 741-745. (JSTOR link).

Botosan, C. A. and M. A. Plumlee. 2001. Stock option expense: The sword of Damocles revealed. Accounting Horizons (December): 311-327.

Boudreaux, K. J. and S. A. Zeff. 1976. A note on the measure of compensation implicit in employee stock options. Journal of Accounting Research (Spring): 158-162. (JSTOR link).

Bougen, P. D., S. G. Ogden and Q. Outram. The appearance and disappearance of accounting: Wage determination in the U.K. coal industry. Accounting, Organizations and Society 15(3): 149-170.

Bova, F., Y. Dou and O. Hope. 2015. Employee ownership and firm disclosure. Contemporary Accounting Research 32(2): 639-673.

Boyett, J. H., and H. P. Conn. 1991. Workplace 2000: The Revolution Reshaping American Business. New York: Penguin Books USA Inc.

Brack, G. E. 1975. Allocating personnel department costs. Management Accounting (May): 48-50.

Breus, A. 2008. Life insurance: What's it worth? (And who says?). Journal of Accountancy (January): 32-36.

Breus, A. 2008. Virtues and evils of life settlement. Journal of Accountancy (June): 40-44.

Brigham, D. S. 1950. Manual summary record for pension contributions. N.A.C.A. Bulletin (October): 170-175.

Brown, C. F. 1927. Labor classification and payroll analysis. N.A.C.A. Bulletin (May 1): 789-802.

Brown, J. L., S. Farrington and G. B. Sprinkle. 2016. Biased self-assessments, feedback, and employees' compensation plan choices. Accounting, Organizations and Society (54): 45-59.

Brown, K. E. and J. Lim. 2012. The effect of internal control deficiencies on the usefulness of earnings in executive compensation. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 75-87.

Brown, S. C. R. and O. S. Powers. 1991. COBRA: A snake in the employee benefits garden. Management Accounting (April): 27-30.

Brownlee, E. R. II. 1986. Capitalizing on excess pension assets. Management Accounting (January): 43-47.

Brozovsky, J. and A. J. Cataldo II. 1994. Should you invest in an IRA or deferred compensation plan? Management Accounting (December): 48-51.

Bruce, R. 1942. Design and installation of payroll savings plans for the purchase of war bonds; Introduction. N.A.C.A. Bulletin (October 15): 169-192.

Brüggen, A. 2011. Ability, career concerns, and financial incentives in a multi-task setting. Journal of Management Accounting Research (23): 211-229.

Bryniarski, B. 2016. Time to prepare for overtime changes. Journal of Accountancy (September): 87, 89, 91, 93, 95.

Buckman, C. 2013. Employee plan 'fix-it' programs and how to use them. The CPA Journal (November): 52-54.

Bukovinsky, D. 2013. Are pay-for-performance systems missing the mark? The CPA Journal (October): 60-63.

Buky Folami, L., M. E. Mason and S. Perreault. 2013. Evaluating the competence of a financial expert witness. The CPA Journal (November): 55-57.

Burianek, F. G. 1979. An actuary's views on pension plan accounting and reporting. Management Accounting (January): 46-49.

Burilovich, L. and H. Bunsis. 2014. Retirement plans for small business owners. The CPA Journal (January): 60-64. (A comparison of the Simplified Employee Pension (SEP) Plan and the Savings Incentive Match Plan for employees (Simple)).

Burk, F. D. 1943. A manual payroll system for presentday needs. N.A.C.A. Bulletin (January 15): 591-597.

Burk, S. L. H. 1942. Salary and wage administration. N.A.C.A. Bulletin (June 15): 1347-1354.

Burke, M. M. 2015. Benefits of an employee stock ownership plan in succession planning: An ESOP can be used to finance an owner's exit from a business and has the added advantage of tax deferral on the gain from the sale of the business. Journal of Accountancy (October): 65-68.

Burney, L. L. and S. K. Widener. 2013. Behavioral work outcomes of a strategic performance measurement system-based incentive plan. Behavioral Research In Accounting 25(2): 115-143.

Burnham, W. C. 1949. A simplified income statement for employee use. N.A.C.A. Bulletin (July 15): 1325-1335.

Butler, S. A. and M. W. Maher. 1986. Management Incentive Compensation Plans. Montvale, N. J.: National Association of Accountants.

Buxbaum, W. E. 1983. Accounting for pensions. Management Accounting (October): 24-25, 28-29.

Bryniarski, B. 2016. Time to prepare for overtime changes. Journal of Accountancy (September): 87, 89, 91, 93, 95.

Cadsby, C. B., F. Song and F. Tapon. 2007. Sorting and incentive effects of pay for performance: An experimental investigation. The Academy of Management Journal 50(2): 387-405. (JSTOR link).

Call, D. V. 1969. Some salient factors often overlooked in stock options. The Accounting Review (October): 711-719. (JSTOR link).

Calvert, G. N. 1963. Results of inattention to pension plans. N.A.A. Bulletin (February): 46.

Camman, E. A. 1932. Are industrial wages deflated in proportion to general drop in values? N.A.C.A. Bulletin (February 1): 729-744.

Campbell, A. D. and D. S. Mitchell. 2015. Tax treatment of employer-provided meals and lodging: By following the guidelines, employees can exclude these perks from their taxable compensation. Journal of Accountancy (July): 48-54.

Campbell, J. L., D. S. Dhaliwal and W. C. Schwartz Jr. 2010. Equity valuation effects of the Pension Protection Act of 2006. Contemporary Accounting Research 27(2): 469-536.

Campfield, F. 1944. Wage and salary stabilization. N.A.C.A. Bulletin (January 15): 495-508.

Cann, N. D. 1945. Administration of the Internal Revenue code relating to pension, profit-sharing, and stock-bonus plans. N.A.C.A. Bulletin (July 15): 1027-1040.

Carlozo, L. 2016. 5 ways to address the federal government's new overtime rules. Journal of Accountancy (September): 97.

Carter, M. E. and L. J. Lynch. 2003. The consequences of the FASB's 1998 proposal on accounting for stock option repricing. Journal of Accounting and Economics (April): 51-72.

Carter, M. E. and L. J. Lynch. 2004. The effect of stock option repricing on employee turnover. Journal of Accounting and Economics (February): 91-112.

Carter, M. E., L. J. Lynch and S. L. C. Zechman. 2009. Changes in bonus contracts in the post-Sarbanes-Oxley era. Review of Accounting Studies 14(4): 480-506.

Case, E. P. 1933. Salary reduction and readjustment: An emergency plan. N.A.C.A. Bulletin (April 1): 1147-1155.

Caskey, J. and N. B.  Ozel. 2017. Earnings expectations and employee safety. Journal of Accounting and Economics (February): 121-141.

Cassidy, J. 2016. Foreign pension plan considerations for U.S. Taxpayers. The CPA Journal (December): 42-43.

Caylor, M. L. and T. J. Lopez. 2013. Cost behavior and executive bonus compensation. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 232-242.

Chane, G. W. 1946. Current and future trends of wage incentives and wage payments. N.A.C.A. Bulletin (October 15): 271-279.

Chang, C. J., C. S. Ou and A. Wu. 2004. Compensation strategy and organizational performance: Evidence from the banking industry in an emerging economy. Advances in Management Accounting (12): 137-150.

Chang, O. H. 1989. Fitness programs: Hefty expense or wise investment? Management Accounting (January): 45-47, 50.

Chase, B. W. 2013. The new pension reporting standard: What it means for governments. The CPA Journal (May): 9-11.

Chassen, A. 1989. Section 89: Complex and costly. Management Accounting (June): 33-35, 38. (Refers to IRS code section 89 related to benefit plans).

Chen, C. C. 1995. New trends in rewards allocation preferences: A Sino-U.S. comparison. The Academy of Management Journal 38(2): 408-428. (JSTOR link).

Choi, B., D. W. Collins and W. B. Johnson. 1997. Valuation implications of reliability differences: The case of nonpension postretirement obligations. The Accounting Review (July): 351-383. (JSTOR link).

Choudhary, P. 2011. Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options. Journal of Accounting and Economics (February): 77-94.

Chow, C. W., J. C. Cooper and K. Haddad. 1991. The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment. Accounting, Organizations and Society 16(1): 47-60.

Choy, H., J. Lin and M. S. Officer. 2014. Does freezing a defined benefit pension plan affect firm risk? Journal of Accounting and Economics (February): 1-21.

Cianci, A. M., G. D. Fernando, E. M. Werner. 2011. The differential CEO dominance-compensation and corporate governance-compensation relations: Pre- and post-SOX. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 213-222.

Ciccotello, C. S. 2002. The stock options accounting subterfuge. Strategic Finance (April): 37-41.

Clark, R. and D. Pulliam. 2014. Stock forfeitable upon employees' termination "for cause" not substantially vested. Journal of Accountancy (July): 82-84.

Clinch, G. 1991. Employee compensation and firms' research and development activity. Journal of Accounting Research (Spring): 59-78. (JSTOR link).

Clinch, G. and T. Shibano. 1996. Differential tax benefits and the pension reversion decision. Journal of Accounting and Economics (February): 69-106.

Coho, F. E. 1946. Guaranteed annual wages. N.A.C.A. Bulletin (July 1): 1046-1055.

Coles, J. L., M. Hertzel and S. Kalpathy. 2006. Earnings management around employee stock option reissues. Journal of Accounting and Economics (April): 173-200.

Collins, P. A., P. Krause and S. Machida. 1990. Making child care an employee benefit. Management Accounting (April): 26-29.

Comprix, J. and K. A. Muller III. 2006. Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations. Journal of Accounting and Economics (December): 385-416.

Comprix, J. and K. A. Muller III. 2011. Pension plan accounting estimates and the freezing of defined benefit pension plans. Journal of Accounting and Economics (February): 115-133.

Comstock, L. K. 1918. A method for a compensated wage by index numbers. Journal of Accountancy (July): 1-22.

Conison, J. 2003. Employee Benefits in a Nutshell (Nutshell Series). West Group Publishing.

Conlon, E. J. and J. M. Parks. 1990. Effects of monitoring and tradition on compensation arrangements: An experiment with principal-agent dyads. The Academy of Management Journal 33(3): 603-622. (JSTOR link).

Cooper, C. L., B. Dyck and N. Frohlich. 1992. Improving the effectiveness of gainsharing: The role of fairness and participation. Administrative Science Quarterly 37(3): 471-490. (JSTOR link).

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