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Disclosure Practices of Foreign Companies Interacting with U.S. Markets
(2004)
We analyze the disclosure practices of companies as a function of their interaction with the U.S. markets for a group of 794 firms from 24 countries in Asia-Pacific and Europe. Our analysis uses the Transparency and ...
Securitization without Adverse Selection: The Case of CLOs
(Elsevier, 2013-11-25)
In this paper, we investigate whether securitization was associated with risky lending in the corporate loan market by examining the performance of individual loans held by CLOs. We employ two different datasets that ...
Specialization and Variety in Repetitive Tasks: Evidence from a Japanese Bank
(INFORMS, 2012)
Sustaining operational productivity in the completion of repetitive tasks is critical to many organizations' success. Yet research points to two different work-design-related strategies for accomplishing this goal: ...
Corporate Governance When Founders Are Directors
(Elsevier, 2011)
We examine CEO compensation, CEO retention policies, and M&A decisions in firms where founders serve as a director with a non-founder CEO (founder-director firms). We find that founder-director firms offer a different mix ...
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
(Canadian Academic Accounting Association, 2010)
This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item ...
Under New Management: Equity Issues and the Attribution of Past Returns
(Elsevier, 2016-06-17)
There is a strong link between measures of stock market performance, such as changes in Tobin's Q or past stock returns, and equity issues. Typically, this performance is thought to be a characteristic of the firm, not the ...
Surviving the Global Financial Crisis: Foreign Ownership and Establishment Performance
(American Economic Association, 2012)
We examine the differential response of establishments to the recent global financial crisis with particular emphasis on the role of foreign ownership. Using a worldwide establishment panel dataset, we investigate how ...
Why We Think We Can't Dance: Theory of Mind and Children's Desire to Perform
(Wiley-Blackwell, 2014-11-03)
Theory of Mind (ToM) allows children to achieve success in the social world by understanding others' minds. A study with 3–12 year olds, however, demonstrates that gains in ToM are linked to decreases in children's desire ...
Market Competition, Earnings Management, and Persistence in Accounting Profitability Around the World
(2014-11-25)
We examine how cross-country differences in product, capital, and labor market competition, and earnings management affect mean reversion in accounting return on assets. Using a sample of 48,465 unique firms from 49 ...
What Factors Drive Analyst Forecasts?
(2011)
A firm's competitive environment, its strategic choices, and its internal capabilities are considered important determinants of its future performance. Yet there is little evidence on whether analysts' forecasts of firm ...