This paper empirically examines the effects of firms in high litigation-risk industries over the likelihood of non-GAAP reporting and over the difference between management non-GAAP Earnings Per Share (EPS) and GAAP EPS. Results suggest that firms in industries with a high incidence of...

This study has two objectives. First, it seeks to apply a hedonic pricing model to determine whether property taxes have been capitalized into the prices of single family homes located within in the Savannah Historic Landmark District in Savannah, Georgia. A total of 593 home sales over the...

This study investigates the role of ownership structure and anti-takeover measure in proxy contests using the nested logistic model. Findings indicate that dissidents target small firms with high agency costs, poor performance, and a high volume of prior shareholder proposals for Media Threats....