Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments
This paper reviews the empirical methods used in the accounting literature to draw causal
inferences. Recent years have seen a burgeoning growth in the use of methods that seek to …
inferences. Recent years have seen a burgeoning growth in the use of methods that seek to …
Strategic reactions in corporate tax planning
We find that firms' tax planning exhibits strategic reactions: firms respond to changes in their
industry-competitors' tax planning by changing their own tax planning in the same direction …
industry-competitors' tax planning by changing their own tax planning in the same direction …
The spillover effect of peer CEO turnover on real earnings management
KE Park - The Accounting Review, 2023 - publications.aaahq.org
ABSTRACT A growing literature provides evidence that peer considerations play a central
role in shaping a firm's behavior. This paper documents that the frequency of forced CEO …
role in shaping a firm's behavior. This paper documents that the frequency of forced CEO …
An investigation of consumer switching intention on the use of automated courier station from a signaling perspective
The escalating demands for last-mile delivery services have reached unsustainable levels
with the fast expansion of e-commerce. Encouraging users' switching intention to use …
with the fast expansion of e-commerce. Encouraging users' switching intention to use …
Cost shielding in executive bonus plans
Executive bonus plans often incorporate performance measures that exclude particular
costs—a practice we refer to as “cost shielding.” We predict that boards use cost shielding to …
costs—a practice we refer to as “cost shielding.” We predict that boards use cost shielding to …
Proxy advisory firms and corporate shareholder engagement
Abstract We study how Institutional Shareholder Services (ISS) affect firms' engagement with
shareholders. Our analyses exploit a quasi-natural experiment using say-on-pay voting …
shareholders. Our analyses exploit a quasi-natural experiment using say-on-pay voting …
Labor mobility and antitakeover provisions
How do firms protect their human capital? We test whether firms facing an increased threat
of being acquired strengthen their antitakeover provisions (ATPs) in order to bond with their …
of being acquired strengthen their antitakeover provisions (ATPs) in order to bond with their …
Impact of social capital on business performance women entrepreneurs in the food sector: the moderating role of national culture
S Paul, F Amin - Journal of Agribusiness in Developing and Emerging …, 2024 - emerald.com
Purpose The role of women entrepreneurs in the food industry is becoming increasingly
significant, as this sector is dynamic and competitive. This study seeks to enhance …
significant, as this sector is dynamic and competitive. This study seeks to enhance …
The effect of strategy on the asymmetric cost behavior of SG&A expenses
Asymmetric cost behavior has been attributed to deliberate managerial resource
commitment decisions and a firm's strategic choices is a significant determinant of these …
commitment decisions and a firm's strategic choices is a significant determinant of these …
Importing activists: Determinants and consequences of increased cross-border shareholder activism
We analyze nearly 7,000 shareholder activist campaigns across 56 countries and show that
shareholder activism is now a global phenomenon. Our analyses provide evidence on …
shareholder activism is now a global phenomenon. Our analyses provide evidence on …