A growing body of literature finds that firm-level carbon emissions are associated with a number of adverse outcomes such as higher firm risk, lower firm value, higher option premiums to cover downside tail risk, and declines in future profitability. Given these adverse effects, this paper...

Purpose: The recent economic and political focus on rising income inequality and the extent of government intervention into pay policies has renewed the interest in executive compensation. The purpose of this paper is to examine the impact of changing regulatory landscapes on executive pay and...

This study was conducted to analyze the short and long run price performance of IPOs in Bangladesh. Based on a sample of 163 IPOs that were issued during the period between 1992 and 2006, this study documents short run out-performance and long run underperformance of IPOs in the secondary...

This study investigates whether corporate governance can mitigate real earnings management. In recent years, firms have been switching from accrual based to real earnings management and the incidence of real earnings management is also increasing. The role of corporate governance to reduce...

The Sarbanes-Oxley Act (SOX) is enacted to strengthen corporate governance practices by enhancing the power of audit committee. After 2002, audit committee has received increasing emphasis in accounting research. The objective of this study is to review the growing volume of audit committee...