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Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment
(Springer, 2012)
SFAS 142 requires managers to estimate the current fair value of goodwill to determine goodwill write-offs. In promulgating the standard, the FASB predicted managers will, on average, use the fair value estimates to convey ...
From Crowds to Collaborators: Initiating Effort & Catalyzing Interactions Among Online Creative Workers
(2014-04-24)
Online collaborative platforms have emerged as a complementary approach to traditional organizations for coordinating the collective efforts of creative workers. However, it is surprising that they result in any productive ...
Toward a Theory of Extended Contact: The Incentives and Opportunities for Bridging Across Network Communities
(INFORMS, 2012)
This study investigates the determinants of bridging ties within networks of interconnected firms. Bridging ties are defined as nonredundant connections between firms located in different network communities. We highlight ...
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: ...
Contingent Match Incentives Increase Donations
(2014-07-23)
We propose a new means by which non-profits can induce donors to give today and commit to giving in the future: contingent match incentives, in which matching is made contingent on the percentage of others who give (e.g., ...
Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings
(2008)
In this paper, we examine the economic impact of the Sarbanes-Oxley Act (SOX) by analyzing foreign listing behavior onto U.S. and U.K. stock exchanges before and after the enactment of the Act in 2002. Using a sample of ...
Which U.S. Market Interactions Affect CEO Pay? Evidence from UK Companies
(INFORMS, 2013)
This paper examines how different types of interactions with U.S. markets by non-U.S. firms are associated with higher level of CEO pay, greater emphasis on incentive-based compensation, and smaller pay gap with U.S. firms. ...
Non-audit services and financial reporting quality: evidence from 1978 to 1980
(2013)
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, ...
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 ...