The hidden cost of organisation capital: evidence from trade credit

J Khoo - The British Accounting Review, 2024 - Elsevier
Organisation capital is an important firm-specific resource that is linked to value created by
key talents, and the risk arising from the unexpected departure of key talents is detrimental to …

Executive compensation in Germany

D Beck, G Friedl, P Schäfer - Journal of Business Economics, 2020 - Springer
Understanding executive compensation and its effects helps design better organizations.
Research on this area is thus of paramount importance. For large US companies, the …

Are big ponds better? How local labor markets moderate compensation comparison effects on TMT turnover

JL Andrus, J Lee, PW Hom - Journal of Management, 2024 - journals.sagepub.com
We formulate and test a theory explaining how local labor markets moderate the effects of
pay comparisons on turnover among non-CEO top management team (TMT) members …

The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment

F Liu, C Liang - Heliyon, 2024 - cell.com
This study examines the link between genuine earnings management and management's
integrity commitment using data from A-share listed firms on the Shanghai and Shenzhen …

Unintended consequences of compensation peer groups on corporate innovation

YT Hsu, CW Huang, KG Koedijk - Journal of Corporate Finance, 2023 - Elsevier
When companies select and use compensation peers to determine chief executive officer
(CEO) compensation, they create unintended peer effects on corporate innovation due to the …

Vintage capital and trade credit

J Khoo, A Cheung - Accounting & Finance, 2024 - Wiley Online Library
This paper examines whether and how capital age influences trade credit extended by
suppliers. We find that firms with older capital are associated with a reduction in trade credit …

[PDF][PDF] Labor Mobility, Trade Secrets, and Innovation

J Driver, A Kolasinski, J Stanfield - 2024 - jaredstanfield.com
We examine whether restrictions on worker mobility stimulate firms to innovate by protecting
trade secrets. With a broad sample of private and public US firms, we find that when state …

Trade Secrets, Labor Mobility, and Innovation

J Driver, AC Kolasinski, JR Stanfield - Labor Mobility, and …, 2024 - papers.ssrn.com
We examine whether restrictions on worker mobility, meant to protect firms' trade secrets,
stimulate innovation. Utilizing an economically representative sample of public and private …

[PDF][PDF] Unintended Consequences of “The Plan For Growth”: Earnings Management in the UK

OK Tosun - efmaefm.org
Using public UK firm data for 2003-2019, I examine whether a government policy can
unintentionally promote earnings management. The Plan for Growth 2011 aims to reduce …