Thomas Hemmer

Rice University - Jesse H. Jones Graduate School of Business

6100 South Main Street

P.O. Box 1892

Houston, TX 77005-1892

United States

SCHOLARLY PAPERS

16

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2,486

SSRN CITATIONS
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Top 10,345

in Total Papers Citations

8

CROSSREF CITATIONS

91

Scholarly Papers (16)

1.

Does It Pay to 'Be Like Mike'? Aspirational Peer Firms and Relative Performance Evaluation

Number of pages: 43 Posted: 20 May 2017 Last Revised: 10 Aug 2018
Ryan T. Ball, Jonathan Bonham and Thomas Hemmer
The Stephen M. Ross School of Business at the University of Michigan, The University of Chicago Booth School of Business and Rice University - Jesse H. Jones Graduate School of Business
Downloads 1,470 (12,795)
Citation 4

Abstract:

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aspirational peer groups, relative performance evaluation, performance correlation

2.

Optimal Conservative Accounting

Number of pages: 31 Posted: 16 Sep 2004
Qi Chen, Thomas Hemmer and Yun Zhang
Duke University - Fuqua School of Business, Rice University - Jesse H. Jones Graduate School of Business and George Washington University
Downloads 327 (96,819)
Citation 1

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Conservatism, Earnings Management

3.

The Stewardship and Valuation Implications of Accrual Accounting Systems

Journal of Accounting Research, Forthcoming
Number of pages: 59 Posted: 29 Nov 2012
George Drymiotes and Thomas Hemmer
Texas Christian University and Rice University - Jesse H. Jones Graduate School of Business
Downloads 284 (112,897)
Citation 7

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Accrual reversal, incentive compensation, stewardship, valuation, earnings quality

4.

On the Use of Loose Monitoring and Lavish Pay in Agency

Number of pages: 37 Posted: 21 Feb 2008
Qi Chen, Thomas Hemmer and Yun Zhang
Duke University - Fuqua School of Business, Rice University - Jesse H. Jones Graduate School of Business and George Washington University
Downloads 162 (192,747)
Citation 2

Abstract:

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Performance measure, lavish pay, information system, loose monitoring, conservatism

5.

Optimal Dynamic Relative Performance Evaluation

Number of pages: 28 Posted: 23 May 2017
Thomas Hemmer
Rice University - Jesse H. Jones Graduate School of Business
Downloads 103 (273,113)
Citation 2

Abstract:

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6.

Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of 'Un-managed' Earnings

Forthcoming in Journal of Accounting Research, Kenan Institute of Private Enterprise Research Paper No. 18-33
Number of pages: 52 Posted: 07 Nov 2018
Thomas Hemmer and Eva Labro
Rice University - Jesse H. Jones Graduate School of Business and Kenan-Flagler Business School University of North Carolina
Downloads 95 (288,185)

Abstract:

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Information for Decision Making, Decision Usefulness, Precision, Bias, Persistence, Earnings Management, Earnings Discontinuity

7.

Facts and Fictions About Reload Stock Options

Journal of Compensation & Benefits May/June 1999
Number of pages: 6 Posted: 01 Feb 2014
Thomas Hemmer and James Reda
Rice University - Jesse H. Jones Graduate School of Business and Arthur J. Gallagher & Co. Human Resources Consulting - New York Office
Downloads 19 (554,079)

Abstract:

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Reload stock options

8.

Managerial Power and CEO Pay

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 47 Posted: 17 Aug 2017 Last Revised: 29 Jan 2020
Robert F. Göx and Thomas Hemmer
University of Zurich - Department of Business Administration (IBW) and Rice University - Jesse H. Jones Graduate School of Business
Downloads 16 (572,592)

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executive compensation, optimal contracting, managerial power theory

On the Relation Between Conservatism in Accounting Standards and Incentives for Earnings Management

Journal of Accounting Research, Vol. 45, No. 3, pp. 541-565, June 2007
Number of pages: 25 Posted: 11 Dec 2007
Qi Chen, Thomas Hemmer and Yun Zhang
Duke University - Fuqua School of Business, Rice University - Jesse H. Jones Graduate School of Business and George Washington University
Downloads 10 (637,564)
Citation 1
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On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management

Journal of Accounting Research, June 2007
Posted: 23 Jan 2007
Qi Chen, Thomas Hemmer and Yun Zhang
Duke University - Fuqua School of Business, Rice University - Jesse H. Jones Graduate School of Business and George Washington University

Abstract:

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Conservatism, Earnings Management, Incentives

10.

On the Relation between Managerial Power and CEO Pay

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 25 Feb 2020
Robert F. Göx and Thomas Hemmer
University of Zurich - Department of Business Administration (IBW) and Rice University - Jesse H. Jones Graduate School of Business

Abstract:

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executive compensation, optimal contracting, managerial power theory, corporate governance

11.

Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of 'Unmanaged' Earnings

Journal of Accounting Research, Vol. 57, No. 1, 2019, Kenan Institute of Private Enterprise Research Paper No. 19-23
Posted: 13 Jun 2019
Thomas Hemmer and Eva Labro
Rice University - Jesse H. Jones Graduate School of Business and Kenan-Flagler Business School University of North Carolina

Abstract:

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information for decision making; decision usefulness; precision;bias; persistence; earnings management; earnings discontinuity

12.

Productions and Operations Management & Management Accounting

Routledge Companion for Production and Operations Management, 2016 Forthcoming
Posted: 19 Mar 2016
Thomas Hemmer and Eva Labro
Rice University - Jesse H. Jones Graduate School of Business and Kenan-Flagler Business School University of North Carolina

Abstract:

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management accounting, operations management, interface

13.

Informational Costs and Benefits of Creating Separately Identifiable Operating Segments

Journal of Accounting & Economics, Vol. 33, No. 1, February 2002
Posted: 08 Nov 2001
Frank Gigler and Thomas Hemmer
University of Minnesota - Carlson School of Management and Rice University - Jesse H. Jones Graduate School of Business

Abstract:

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Contracting; Tracking stock; Core competency

14.

Cost Center or Profit Center? Hospital Behavior in a Conflicting Regulatory Environment

Posted: 24 Jul 1998
Northwestern University - Kellogg School of Management, University of Melbourne and Rice University - Jesse H. Jones Graduate School of Business

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15.

Information Flow, Incentives, and the Optimal Assignment of Responsibilities

Posted: 20 Nov 1997
Thomas Hemmer
Rice University - Jesse H. Jones Graduate School of Business

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The Influence of Risk Diversification on the Early Exercise of Employee Stock Options by Executive Officers

Posted: 15 May 1995
Rice University - Jesse H. Jones Graduate School of Business, University of California-Irvine and University of Oregon

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The Influence of Risk Diversification on the Early Exercise of Employee Stock Options by Executive Officers

Journal of Accounting and Economics, Vol. 21, Pp. 45-68, 1996
Posted: 25 Feb 2002
Rice University - Jesse H. Jones Graduate School of Business, University of California-Irvine and University of Oregon

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Other Papers (1)

Total Downloads: 166
1.

On the Benefits of Backdating

Number of pages: 32 Posted: 31 Jan 2007
Martin Dierker and Thomas Hemmer
University of Houston - C.T. Bauer College of Business and Rice University - Jesse H. Jones Graduate School of Business
Downloads 166

Abstract:

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backdating, executive compensation, stock options, investment timing