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Information Asymmetry, Corporate Disclosure and the Capital Markets : A Review of the Empirical Disclosure Literature
Healy, Paul M. - 2009
governance to outside investors. We provide a framework for analyzing managers' reporting and disclosure decisions in a capital …
Persistent link: https://www.econbiz.de/10012767897
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The level of CEO compensation for the short and long-term - a view on high-tech firms
Faria, Paula; Martins, Franscisco Vitorino; Brandão, … - Faculdade de Economia, Universidade do Porto - 2013
This study examines the relationship between corporate performance and the Chief Executive Officer compensation in high-technology firms in the S&P 1500. The total CEO compensation and short and long-term compensations were tested regarding corporate performance. A panel data SUR model is...
Persistent link: https://www.econbiz.de/10010842615
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Executive Compensation: Pay-for-Performance in High-Technology Firms
Faria, Paula; Martins, Franscisco Vitorino; Brandão, … - Faculdade de Economia, Universidade do Porto - 2013
This study examines the relationship between corporate performance and the Chief Executive Officer (CEO) compensation in high-technology firms in the S&P 500. The total short- and long-term CEO compensation in high-technology was compared with other industrial sectors from standard...
Persistent link: https://www.econbiz.de/10010727657
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The Relationship between Bank Credit Risk and Profitability and Liquidity
Berrios, Myrna R. - In: The International Journal of Business and Finance Research 7 (2013) 3, pp. 105-118
This paper’s objective is to study the relationship between bank credit risk and financial performance and the contribution of risky lending to lower bank profitability and liquidity. The sample data comes from the Mergent Online database, which stores ownership, executive, and financial...
Persistent link: https://www.econbiz.de/10011143928
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Authority Versus Loyalty : Social Incentives and Governance
Lee, Samuel - 2012
The role of social ties in governance is controversial. We theorize that this ambivalence is natural: Social ties transmit incentives between individuals, so how they affect governance hinges on the specific incentives transmitted. We show this in a principal-supervisor-agent model where the...
Persistent link: https://www.econbiz.de/10012712359
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Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
Dharmapala, Dhammika - 2009
-world tax shelter is dissected to illustrate how tax shelter products enable managers to manipulate reported earnings. A …
Persistent link: https://www.econbiz.de/10012721680
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On the Use of Instrumental Variables in Accounting Research
Larcker, David F. - 2009
Instrumental variable (IV) methods are commonly used in accounting research (e.g., earnings management, corporate … the standard textbook solution to mitigating endogeneity problems, the appropriateness of IV methods in typical accounting …
Persistent link: https://www.econbiz.de/10012721792
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Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions
Bergstresser, Daniel - 2009
Managers appear to manipulate firm earnings through their characterizations of pension assets to capital markets and … alter investment decisions to justify, and capitalize on, these manipulations. Managers are more aggressive with assumed … thresholds and when their managers exercise stock options. Changes in assumed returns, in turn, influence pension plan asset …
Persistent link: https://www.econbiz.de/10012721914
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Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions
Bergstresser, Daniel - 2009
Managers appear to manipulate firm earnings through their characterizations of pension assets to capital markets and … alter investment decisions to justify, and capitalize on, these manipulations. Managers are more aggressive with assumed … thresholds and when their managers exercise stock options. Changes in assumed returns, in turn, influence pension plan asset …
Persistent link: https://www.econbiz.de/10012721922
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Corporate Governance, Fees for Non-Audit Services and Accrual Choices
Larcker, David F. - 2009
We examine the relation between the relative amount of fees paid to auditors for non-audit services and the behavior of accrual measures. We extend prior research in two important directions. First, using a pooled sample of 2,295 firms for the fiscal year 2000, we find very little evidence of a...
Persistent link: https://www.econbiz.de/10012722019