Huang, Jing, Steven Matsunaga, and Z. Jay Wang. "The Role of Pension Business Benefits in Institutional Block Ownership and Corporate Governance." Contemporary Accounting Research 37, no. 4: 1959-1989. https://doi.org/10.1111/1911-3846.12587.
December 2020
Matsunaga, Steven, David Guenther, and Brian Williams. "Is Tax Avoidance Related to Firm Risk?" The Accounting Review 92, no. 1: 115-136. https://doi.org/10.2308/accr-51408.
January 2017
Hui, Kai Wai, and Steven R. Matsunaga. "Are CEOs and CFOs Rewarded for Disclosure Quality?" The Accounting Review 90, no. 3: 1013-1047. https://doi.org/10.2308/accr-50885.
May 2015
Lee, Sam, Steven R. Matsunaga, and Chul W. Park. "Management Forecast Accuracy and CEO Turnover." The Accounting Review 87, no. 6: 2095-2122. https://doi.org/10.2308/accr-50220.
November 2012
Gore, Angela K., Steven Matsunaga, and P. Eric Yeung. "The Role of Technical Expertise in Firm Governance Structure: Evidence from Chief Financial Officer Contractual Incentives." Strategic Management Journal 32, no. 7: 771-786. https://doi.org/10.1002/smj.907.
July 2011
Hui, Kai Wai, Steven Matsunaga, and Dale Morse. "The Impact of Conservatism on Management Quantitative Earnings Forecasts." Journal of Accounting and Economics 47, no. 3: 192-207. https://doi.org/10.1016/j.jacceco.2009.01.001.
June 2009
Jagolinzer, Alan D., Steven R. Matsunaga, and P. Eric Yeung. "An Analysis of Insiders' Use of Prepaid Variable Forward Transactions." Journal of Accounting Research 45, no. 4: 1055-1079. https://doi.org/10.1111/j.1475-679X.2007.00260.x.
December 2007
Matsunaga, Steven R., and Chul W. Park. "The Effect of Missing a Quarterly Earnings Benchmark on the CEO’s Annual Bonus." The Accounting Review 76, no. 3: 313-332. https://doi.org/10.2308/accr.2001.76.3.313.
July 2001
Hemmer, Thomas, Steven Matsunaga, and Terry Shevlin. "Reload Employee Stock Option Plans: Incentive Alignment of Rent Extraction." Journal of Accounting, Auditing and Finance 15, no. 4: 393-423. https://doi.org/10.1177/0148558X0001500402.
October 2000
Hemmer, Thomas, Steven Matsunaga, and Terry Shevlin. "Optimal Exercise and the Cost of Granting Employee Stock options with a Reload Provision." Journal of Accounting Research 36, no. 2: 231-255. https://doi.org/10.2307/2491476.
October 1998
Hemmer, Thomas, Steven Matsunaga, and Terry Shevlin. "The Influence of Risk Diversification on the Early Exercise of Employee Stock Options by Executive Officers." Journal of Accounting and Economics 21, no. 1: 45-68. https://doi.org/10.1016/0165-4101(95)00411-4.
February 1996
Matsunaga, Steven R. "The Effects of Financial Reporting Costs on the Use of Employee Stock Options." The Accounting Review 70, no. 1: 1-26.
January 1995
Matsunaga, Steven, Terry Shevlin, and D. Shores. "Disqualifying Dispositions of Incentive Stock Options: Tax Benefits vs. Financial Reporting Costs." Journal of Accounting Research Supplement 30: 37-68. https://doi.org/10.2307/2491192.
January 1992