Researchers have used various measures as indications of “earnings quality” including persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …
CKS Hoi, Q Wu, H Zhang - Journal of Financial Economics, 2019 - Elsevier
We find that social capital, as captured by secular norms and social networks surrounding corporate headquarters, is negatively associated with levels of CEO compensation. This …
RW Masulis, SW Reza - The Review of Financial Studies, 2015 - academic.oup.com
Evaluating agency theory and optimal contracting theory views of corporate philanthropy, we find that as corporate giving increases, shareholders reduce their valuation of firm cash …
J Sáenz González, E García-Meca - Journal of business ethics, 2014 - Springer
Although US and European research has documented improvement in earnings quality associated with corporate governance characteristics, the situation in Latin America is …
We link the corporate governance literature in financial economics to the agency cost perspective of corporate social responsibility (CSR) to derive theoretical predictions about …
The corporate information environment develops endogenously as a consequence of information asymmetries and agency problems between investors, entrepreneurs, and …
J Dorminey, AS Fleming… - Issues in accounting …, 2012 - publications.aaahq.org
This paper revisits the Fraud Triangle, highlighting recent findings and contemporary thinking in the anti-fraud community to develop a meta-model of fraud for use in accounting …
KJ Murphy - Handbook of the Economics of Finance, 2013 - Elsevier
In this study, I summarize the current state of executive compensation, discuss measurement and incentive issues, document recent trends in executive pay in both US and international …
A Shleifer, RW Vishny - The journal of finance, 1997 - Wiley Online Library
A Survey of Corporate Governance - Shleifer - 1997 - The Journal of Finance - Wiley Online Library Skip to Article Content Skip to Article Information Wiley Online Library Wiley Online …