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Keywords: corporate governance
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Journal Articles
The Accounting Review (2024) 99 (2): 113–141.
Published: 01 March 2024
... Dikolli, Yonca Ertimur, Fabrizio Ferri, Tim Gray, Melissa Martin, Heidi Packard, Andrea Pawliczek, Jordan Schoenfeld, Ewa Sletten, Jayanthi Sunder, Andy Van Buskirk, Sarah L. C. Zechman, and seminar participants at the Corporate Governance and Executive Compensation Research Series, The Ohio State...
Journal Articles
The Accounting Review 1–36.
Published: 12 December 2023
... of endogeneity-mitigating robustness tests corroborate. Our plausibly causal inferences have important implications for both research and practice. JEL Classi cations: F52; G34; G38; K22; M41; K38. Keywords: board gender diversity; investment; corporate governance. I. INTRODUCTION R egulators worldwide...
Journal Articles
The Accounting Review 1–28.
Published: 30 November 2023
..., Christian Leuz, Nan Li, Beatrice Michaeli (discussant), Rachel Geoffroy (discussant), two anonymous reviewers, and workshop participants at Fordham University, Georgia State University, Peking University, The University of Texas at Dallas, University of Toronto (Finance), the Center for Corporate Governance...
Journal Articles
The Accounting Review 1–27.
Published: 21 November 2023
... takeover threats earnings management corporate governance international accounting investor protection THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 27 American Accounting Association DOI: 10.2308/TAR-2020-0144 Takeover Threats, Job Security Concerns, and Earnings Management Edward S. Sul...
Journal Articles
The Accounting Review (2023) 98 (7): 479–501.
Published: 01 November 2023
.... Armstrong, under the Senior Editorship of Mary E. Barth. 18 10 2021 23 05 2023 25 05 2023 2023 CEO turnover relative evaluation spillover effects product market peers real earnings management corporate governance To adapt in a world of constant change...
Journal Articles
The Accounting Review (2023) 98 (7): 33–59.
Published: 01 November 2023
... securities class action lawsuits corporate governance Outside directors play a key role in monitoring and advising management ( Weisbach 1988 ; Hermalin and Weisbach 1998 ; A. Knyazeva, D. Knyazeva, and Masulis 2013 ). Active and retired top executives are typically the most desired outside...
Journal Articles
The Accounting Review (2023) 98 (5): 353–374.
Published: 01 September 2023
... executive labor market corporate governance shareholder activism To better understand the mechanisms underlying the relation between activist influence on CEO recruiting and firm performance, I examine the characteristics of the hiring process and the characteristics of the new CEOs. First...
Journal Articles
The Accounting Review (2023) 98 (4): 1–32.
Published: 01 July 2023
... cybersecurity cyber risk disclosure cost of capital information technology real effects capital markets disclosure mandates consumer protection corporate governance Separation of ownership and control, and the existence of externalities, gives rise to opportunistic behavior by managers ( Jensen...
Journal Articles
The Accounting Review (2023) 98 (2): 329–359.
Published: 01 March 2023
... actual AC activities and processes inform the quality of financial reporting oversight ( Larcker and Tayan 2011 ). In recent years, practitioners and regulators have sharpened their focus on internal audit functions as a vital component of corporate governance ( AICPA 2008 ; IIA 2017 ; NYSE 2020...
Journal Articles
The Accounting Review (2022) 97 (7): 49–78.
Published: 01 November 2022
...Ruiyuan Chen; Sadok El Ghoul; Omrane Guedhami; He Wang; Yang Yang ABSTRACT Using a sample of firms from 51 countries and a difference-in-differences approach that exploits corporate governance shocks induced by cross-listing in the U.S., we find that firms tend to engage in less tax avoidance...
Journal Articles
The Accounting Review (2022) 97 (6): 297–326.
Published: 01 October 2022
... suggests that the fraction of CEO pay that seems attributable to opportunistic non-GAAP reporting, while limited, is economically meaningful. JEL Classifications: G14; G34; G38; M12; M41. non-GAAP earnings CEO pay performance evaluation corporate governance For almost two decades...
Journal Articles
The Accounting Review (2022) 97 (2): 397–426.
Published: 01 March 2022
... 2022 management forecasts board centrality corporate governance Assessing the behavior of firms other than their own can be informative for managers in the process of forecasting earnings. Managers may learn from information about decision-making and strategies of other firms...
Journal Articles
The Accounting Review (2022) 97 (2): 77–106.
Published: 01 March 2022
... is successful to a point, even when performance is somewhat poor, but it is not effective when there is extremely poor performance. shareholder activism shareholder engagement investor relations corporate governance In this paper, we examine whether firms can avoid or mitigate...
Journal Articles
The Accounting Review (2022) 97 (2): 1–24.
Published: 01 March 2022
...Musaib Ashraf ABSTRACT Economic theory suggests that negative peer events can result in market-wide spillovers that help unaffected firms take real actions to enhance corporate governance. Motivated by the SEC's concern about cybersecurity, I study the role of peer events in corporate governance...
Journal Articles
The Accounting Review (2021) 96 (6): 73–102.
Published: 01 November 2021
.... Our results continue to offer no support for the effect of earnings management incentives on investment professionals' assessments of accounting information usefulness, irrespective of preparers' corporate governance quality. Instead, we find that poor corporate governance, by itself, reduces...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (2): 1–32.
Published: 01 March 2021
... outcomes beyond acquisition decisions. Overall, our results are consistent with the notion that social media play a role in corporate governance by gathering crowd wisdom and uncovering additional value-relevant information. JEL Classifications: G34; G14; M41. social media corporate governance...
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The Accounting Review (2020) 95 (3): 251–278.
Published: 01 May 2020
... release data, and Khrystyna Bochkay for providing MD&A tone data. Editor's note: Accepted by Brad A. Badertscher. 7 2018 10 2019 2020 real earnings management earnings management deterrence litigation corporate governance Real earnings management (REM) refers...
Journal Articles
The Accounting Review (2019) 94 (5): 349–375.
Published: 01 September 2019
... of Mark L. DeFond. June 2016 December 2018 © 2019 American Accounting Association. 2019 top management team financial reporting quality corporate governance Although widely studied in the management literature, TMT characteristics have been under-researched...