Extant theories in sociology, criminal justice, economics, and even political science posit the existence of periodicity in human affairs similar to a pendulum which swings from one extreme to the other. We examine in this study whether such a phenomenon exists in financial reporting, with...

This study examines the role of both religion and culture (as measured by the cultural clusters of countries in the GLOBE study of House et al. [2004]) on the levels of perceived corruption. Covering the period from 2000 to 2010, the study uses three different measures of perceived corruption:...

This study examines the effect of the passing of Sarbanes-Oxley Act (SOX) of 2002 as well as managerial entrenchment characteristics of corporations on the value-relevance of earnings. Our sample of observations is partitioned into three sub-periods: the Pre-Scandal (Pre-SCA) period, the Enron...

In the “Global Leadership and Organizational Behavior Effectiveness" (GLOBE) Research Program (House et al., 2004; Chokkar et al., 2007), research collaborators around the world studied leadership attributes by first grouping 62 societies around the world into 10 country clusters based on their...

Evidence provided by the GLOBE study (2004) has shown that different cultures have definite preferences for different leadership styles. This study examines whether the cultural preference for specific leadership styles has implications for the development of the rule of law and for transparency...

In this study we theorize that student achievement varies cross-sectionally with the percentage of school district revenues raised from local taxes and with salary levels of school district administrators (Superintendents and Principals). This theory is tested using a sample of 218 Kindergarten...

This paper examines the cross-sectional variability in the market valuation of R&D expenditures in the pre-packaged computer software industry. Consistent with some prior research, this paper argues that R&D spending is valued heterogeneously by the stock market, and derives hypotheses regarding...