Browsing by Author "Brochet, Francois"
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Accountability of independent directors: Evidence from firms subject to securities litigation
Brochet, Francois; Srinivasan, Suraj (Elsevier, 2014)We examine which independent directors are held accountable when investors sue firms for financial- and disclosure-related fraud. Investors can name independent directors as defendants in lawsuits, and they can vote against ... -
Causes and consequences of linguistic complexity in non-U.S. firm conference calls
Brochet, Francois; Naranjo, Patricia; Yu, Gwen (2012-10-10)We examine the determinants and capital market consequences of linguistic complexity in conference calls held in English by non-U.S. firms. We find that linguistic complexity is positively associated with the language ... -
Do Analysts Follow Managers Who Switch Companies? An Analysis of Relationships in the Capital Markets
Brochet, Francois; Miller, Gregory S.; Srinivasan, Suraj (2014)We examine the importance of professional relationships developed between analysts and managers by investigating analyst coverage decisions in the context of CEO and CFO moves between publicly listed firms. We find that ... -
Managers’ cultural background and disclosure attributes
Brochet, Francois; Miller, Gregory S.; Naranjo, Patricia; Yu, Gwen (2017-03-23)We examine how a manager’s ethnic cultural background affects managers’ communication with investors. Using a sample of earnings conference calls transcripts with 26,430 executives from 42 countries, we find that managers ... -
Mandatory IFRS Adoption and Financial Statement Comparability
Brochet, Francois; Jagolinzer, Alan D.; Reidl, Edward J. (2012-08-31)This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered ...