This study provides evidence that Mexican firms that choose to trade in the U.S. as exchange-listed American Depositary Receipts (ADRs) have significantly weaker ex post (subsequent to cross listing) financial performance compared with Mexican firms that are eligible to list in the U.S., but do...

This paper reports the findings of the first large sample survey of job and life satisfaction for one university’s accounting alumni graduating from 1962 to 2014. The alumni have relatively high job and life satisfaction scores. Factor analysis is used to obtain summary satisfaction scores,...

Evidence provided here suggests that investors could have identified, <italic>ex ante</italic>, portfolios that hedge against uncertainty in the prices of three major categories of consumption: food, shelter, and transportation. This finding has implications for the practical importance of multi-period capital...

The purpose of this paper is to summarize important information for managers, including research evidence related to the prevalence, legality, ethicality and other aspects of earnings management, to explain potential negative consequences of earnings management, and to offer suggestions for...