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Disclosure versus recognition : evidence from lobbying behavior in response to SFAS No. 158

Fried, Abraham N. - In: Research in accounting regulation 24 (2012) 1, pp. 25-32

Persistent link: https://www.econbiz.de/10009573137

Discussion of "Financial reporting quality in international settings : a comparative study of the USA, Japan, Thailand, France and Germany"

Davis-Friday, Paquita Y. - In: The international journal of accounting : TIJA 45 (2010) 1, pp. 35-38

Persistent link: https://www.econbiz.de/10003967708

M&A decisions and US firms' voluntary adoption of clawback provisions in executive compensation contracts

Brown, Anna Bergman; Davis-Friday, Paquita Y.; Guler, Lale - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 237-271

Persistent link: https://www.econbiz.de/10011525596

M&A Decisions and U.S. Firms’ Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts

Brown, Anna Bergman - 2016

We examine whether U.S. firms' M&A decisions influence the likelihood of voluntary adoption of clawback provisions in executive compensation contracts and whether clawback adoption improves subsequent M&A decisions. Because prior research finds that poor M&A decisions are associated with future...

Persistent link: https://www.econbiz.de/10013008597

Reply to the discussion on "Financial reporting quality in international settings : a comparative study of the USA, Japan, Thailand, France and Germany"

Rahman, Asheq; Yammeesri, Jira; Perera, Hector - In: The international journal of accounting : TIJA 45 (2010) 1, pp. 39-43

Persistent link: https://www.econbiz.de/10003967711