OS Persons - Review of Accounting and Finance, 2005 - emerald.com
This study examines the relation between the likelihood of financial statement fraud and certain corporate governance requirements of the Sarbanes‐Oxley Act and the new rules of …
This book integrates and assesses the vast and rapidly growing literature on strategic leadership, which is the study of top executives and their effects on organizations. The basic …
We examine whether corporate governance mechanisms, especially the market for corporate control, affect the profitability of firm acquisitions. We find that acquirers with more …
The contracting view of CEO pay assumes that pay is used by shareholders to solve an agency problem. Simple models of the contracting view predict that pay should not be tied to …
B Ajinkya, S Bhojraj, P Sengupta - Journal of accounting …, 2005 - Wiley Online Library
We investigate the relation of the board of directors and institutional ownership with the properties of management earnings forecasts. We find that firms with more outside directors …
This paper explains why some firms prefer to pay dividends rather than repurchase shares. When institutional investors are relatively less taxed than individual investors, dividends …
Historically, bubbles are followed by crashes, which in turn are followed by punitive legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …
Shareholder activism in the Untied States is by no means a new phenomenon. In the early 1900s, American financial institutions such as insurance companies, mutual funds, and …
We examine CEO turnover and firm financial performance. Accounting measures of performance relative to other firms deteriorate prior to CEO turnover and improve thereafter …