We examine the real effects of lease capitalization rules (i.e., standards that require firms to capitalize finance leases) on corporate investment. We hypothesize that, in order to comply with these standards, managers collect, process, and disclose additional information, which leads them to...

We study executive equity contributions to nonqualified deferred compensation plans, which consist of the election to defer part or all of the executive’s annual base salary and other cash pay into the company’s stock. These transactions provide executives with an alternative channel to...