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Corporate Governance and Risk Management at Unprotected Banks : National Banks in the 1890s
Calomiris, Charles W. - 2014
Managers' incentives may conflict with those of shareholders or creditors, particularly at leveraged, opaque banks …
Persistent link: https://www.econbiz.de/10013060693
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"Public Sector Pension Governance and Performance"
Mitchell, Olivia S.; Hsin, Ping Lung - 2021
-state investments. Returns did not differ depending on whether a pension Board had in-house, or external money managers. No single set …
Persistent link: https://www.econbiz.de/10013244872
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Continuing Dangers of Disinformation in Corporate Accounting Reports
Kane, Edward J. - 2009
Insiders can artificially deflect the market prices of financial instruments from their full-information or inside value' by issuing deceptive accounting reports. Incentive support for disinformational activity comes through forms of compensation that allow corporate insiders to profit...
Persistent link: https://www.econbiz.de/10012767752
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The Changing Role of Auditors in Corporate Tax Planning
Maydew, Edward L.; Shackelford, Douglas A. - 2021
This paper examines changes in the role that auditors play in corporate tax planning following recentevents, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, andregulatory actions by the SEC and PCAOB. On the whole, these events have increased thesensitivity to...
Persistent link: https://www.econbiz.de/10013224384
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Performance Information and Personnel Decisions in the Public Sector : The Case of School Principals
Cullen, Julie Berry - 2016
Firms and other organizations establish the criteria under which employees will be judged and the performance measures made available to supervisors, the board of directors and other stakeholders, and these structures almost certainly influence behavior and organization outcomes. Any divergence...
Persistent link: https://www.econbiz.de/10012978098
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Estimating the Effect of Leaders on Public Sector Productivity : the Case of School Principals
Branch, Gregory - 2012
Although much has been written about the importance of leadership in the determination of organizational success, there is little quantitative evidence due to the difficulty of separating the impact of leaders from other organizational components - particularly in the public sector. Schools...
Persistent link: https://www.econbiz.de/10013111305
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Fiduciary Duties and Equity-Debtholder Conflicts
Becker, Bo - 2011
in that state. This change limited managers' incentives to take actions favoring equity over debt for firms in the …
Persistent link: https://www.econbiz.de/10013117403
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Governance, Risk Management, and Risk-Taking in Banks
Stulz, René M. - 2014
This paper examines how governance and risk management affect risk-taking in banks. It distinguishes between good risks, which are risks that have an ex ante private reward for the bank on a stand-alone basis, and bad risks, which do not have such a reward. A well-governed bank takes the amount...
Persistent link: https://www.econbiz.de/10013051309
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Executive Compensation and Corporate Governance in the U.S : Perceptions, Facts and Challenges
Kaplan, Steven N. - 2012
In this paper, I consider the evidence for three common perceptions of U.S. public company CEO pay and corporate governance: (1) CEOs are overpaid and their pay keeps increasing; (2) CEOs are not paid for their performance; and (3) boards do not penalize CEOs for poor performance. While average...
Persistent link: https://www.econbiz.de/10013100668
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Smokescreen : How Managers Behave When They Have Something to Hide
Artiga González, Tanja - 2013
unusually low CEO turnover and rely on internal management promotions. Their managers exercise stock options faster than … managers of other firms. Cartel firms are large donors to political candidates. While our results are based only upon firms … engaged in price fixing, we expect that they should apply generally to all companies in which managers seek to conceal poor …
Persistent link: https://www.econbiz.de/10013085128