...Fan Wu ABSTRACT This paper studies whether and how firms’ enhanced public disclosures of patent filings can spill over to the managerial labor market. Consistent with these disclosures crowding out the demand for directors and senior managers’ (DSMs) private information, I find that their external...

... accounting practices stock options backdating law firms directors geographic location network analysis Accounting practices evolve through time as the nature of business transactions changes. Much of the details of accounting practices are not written down in formal rules by rule-making bodies...

...Jacob M. Rose; Anna M. Rose; Carolyn Strand Norman; Cheri R. Mazza ABSTRACT: Our paper examines three related questions: Will directors who have friendship ties with the CEO manage earnings to benefit the CEO in the short term while potentially sacrificing the welfare of the company in the long...