During the past decade, new regulations have been adopted to improve audit committee effectiveness. Prior research has generally provided evidence in support of these regulations and suggests that a more independent and expert audit committee is more effective. We posit that CEO power reduces or...

We study a sample of Continental European firms for changes in the sensitivity of their CEO turnover to their foreign peers' accounting performance around the mandatory adoption of International Financial Reporting Standards (IFRS). We find a post-adoption increase in the use of Relative...

This paper uses customs transaction data covering all Chinese exporters and the World Bank's antidumping database to investigate how they responded to Latin-American and Caribbean (LAC) antidumping measures during 2000-2012 period. The paper uses the difference-in-differences identification...